Determinants of Actuarial Cost Method Changes for Pension Accounting and Funding.
The Accounting Review
1990
Abstract Identifies and evaluates potential determinants of the switch from cost-allocation actuarial method to a benefit-allocation actuarial cost method. Effects of the switch; Causes of the decrease in pension expense and funding; Reasons for the switch in actuarial cost methods.
- DOI
- 10.2308/tar-9603263533
- Volume
- 65 (2)
- Pages
- 384-405
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref