The Accounting Review Vol. 49 No. 1 1974
Some of the Essential Provisions of Opinion No. 8.
Abstract
Provides information on the Opinion No. 8, 'Accounting for the Cost of Pension Plans' study issued by the Accounting Principles Board. Features of the study; Information on normal cost, service cost and prior service cost in pension plan; Difference between defined minimum and defined maximum in pensions.
- DOI
- 10.2308/tar-4510326
- Volume
- 49
- Issue
- 1
- Pages
- 165-176
- Language
- en
- Sources
- openalex crossref