The Logic of Pension Accounting

@inproceedings{Napier2009TheLO,
  title={The Logic of Pension Accounting},
  author={Christopher Napier},
  year={2009}
}
Accounting for pensions has been a problem for standard setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and measurement of pension liabilities and assets. Accounting standards that permit enterprises to ignore, spread or segregate elements of pension cost, or to create artificial cost measures, are open to criticism and are… CONTINUE READING

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