Chapter 20 - Accounting for pensions and postretirement benefits. In this chapter students will be able to: Distinguish between accounting for the employer’s pension plan and accounting for the pension fund, identify types of pension plans and their characteristics, explain alternative measures for valuing the pension obligation.
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Lecture Intermediate accounting (2nd edition): Chapter 20 - Kieso, Weygandt, Warfield
Lecture Intermediate accounting (2nd edition): Chapter 20 - Kieso, Weygandt, Warfield
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Accounting for pensions Intermediate accounting Lecture Intermediate accounting Postretirement benefits Employer’s pension plan The pension fundTài liệu có liên quan:
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