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Accounting for Pension Costs

Managerial Finance

ISSN: 0307-4358

Article publication date: 1 May 1980

180

Abstract

This paper explores the background to the work of the Accounting Standards Committee in attempting to formulate an accounting standard on pension costs for the United Kingdom. Taking into account fundamental accounting concepts and typical actuarial practice, suggestions are made for a practical system of treatment and disclosure of pension costs in the employer's accounts.

Citation

Young, J.M. (1980), "Accounting for Pension Costs", Managerial Finance, Vol. 6 No. 3, pp. 23-32. https://doi.org/10.1108/eb013473

Publisher

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MCB UP Ltd

Copyright © 1980, MCB UP Limited

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