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Accounting for pension-plan costs on corporate financial statements

Recurso electrónico / Electronic resource
MARC record
Tag12Value
LDR  00000cam a22000004b 4500
001  MAP20210029042
003  MAP
005  20211207211311.0
008  211008n esp|||| ||| ||eng d
040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
084  ‎$a‎6
1001 ‎$0‎MAPA20210033292‎$a‎Basset, C Preston
24510‎$a‎Accounting for pension-plan costs on corporate financial statements‎$c‎Preston C Basset
260  ‎$a‎[s.l‎$b‎s.n‎$c‎s.a]
300  ‎$a‎41 p.
500  ‎$a‎Pertenece a la donación de la biblioteca particular de D. Camilo Pieschacón Velasco
520  ‎$a‎In the past two or three years there has been considerable activity on the part of the accounting profession to establish greater uni formity in the charges made on corporate financial statements for the cost of pension plans. Many actuaries, accountants, and others in terested in the problem have attempted to develop a procedure that will satisfy all parties concerned. The purpose of this paper is to set forth the nature of this problem, to give a résumé of what is currently being done, and to suggest possible solutions. One of the principal problems existing in this area is that different technical terms mean different things to different people. Thus it is essential to have a clear definition of the terms as they are used in this paper.
650 4‎$0‎MAPA20080592455‎$a‎Planes de pensiones
650 4‎$0‎MAPA20090028258‎$a‎Contabilidad de gestión
650 4‎$0‎MAPA20080579258‎$a‎Cálculo actuarial
650 4‎$0‎MAPA20080602444‎$a‎Matemática financiera
650 4‎$0‎MAPA20080596453‎$a‎Estado del bienestar
856  ‎$y‎MÁS INFORMACIÓN‎$u‎mailto:centrodocumentacion@fundacionmapfre.org?subject=Consulta%20de%20una%20publicaci%C3%B3n%20&body=Necesito%20m%C3%A1s%20informaci%C3%B3n%20sobre%20este%20documento%3A%20%0A%0A%5Banote%20aqu%C3%AD%20el%20titulo%20completo%20del%20documento%20del%20que%20desea%20informaci%C3%B3n%20y%20nos%20pondremos%20en%20contacto%20con%20usted%5D%20%0A%0AGracias%20%0A