Accounting for Pension Costs
Abstract
This paper explores the background to the work of the Accounting Standards Committee in attempting to formulate an accounting standard on pension costs for the United Kingdom. Taking into account fundamental accounting concepts and typical actuarial practice, suggestions are made for a practical system of treatment and disclosure of pension costs in the employer's accounts.
Citation
Young, J.M. (1980), "Accounting for Pension Costs", Managerial Finance, Vol. 6 No. 3, pp. 23-32. https://doi.org/10.1108/eb013473
Publisher
:MCB UP Ltd
Copyright © 1980, MCB UP Limited