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Accounting for pension-plan costs on corporate financial statements

 
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<title>Accounting for pension-plan costs on corporate financial statements</title>
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<namePart>Basset, C Preston</namePart>
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<abstract displayLabel="Summary">In 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. </abstract>
<note type="statement of responsibility">Preston C Basset</note>
<note>Pertenece a la donación de la biblioteca particular de D. Camilo Pieschacón Velasco</note>
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<topic>Planes de pensiones</topic>
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<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20090028258">
<topic>Contabilidad de gestión</topic>
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<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080579258">
<topic>Cálculo actuarial</topic>
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<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080602444">
<topic>Matemática financiera</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080596453">
<topic>Estado del bienestar</topic>
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