Pension accounting / Patricia A. Williams, MA, MBA, DBA (Associate Professor, Fordham University, New York, NY) ; with expert IFRS commentary by David Cairns, OBE, MSc, FCA (Visiting Professor, London School of Economics and Political Science) ; Christine B. Bowers, Esq., LLM (Associate, Buchanan Ingersoll & Rooney, P.C., Pittsburgh, PA).
2012
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Items
Details
Title
Pension accounting / Patricia A. Williams, MA, MBA, DBA (Associate Professor, Fordham University, New York, NY) ; with expert IFRS commentary by David Cairns, OBE, MSc, FCA (Visiting Professor, London School of Economics and Political Science) ; Christine B. Bowers, Esq., LLM (Associate, Buchanan Ingersoll & Rooney, P.C., Pittsburgh, PA).
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2012]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 340-2nd.
Formatted Contents Note
Detailed analysis. Objectives and scope of portfolio
Federal regulations and reporting requirements
General background on pension accounting
Accounting and reporting by defined benefit pension plans
Employers' accounting for pensions
Settlements, curtailments, and terminations of defined benefit pension plans
Employers' accounting for postretirement benefits other than pensions
Employers' accounting for postemployment benefits
Employers' disclosures about pensions and other postretirement benefits
Trends and open issues
IFRS and pension costs
Accounting and reporting by retirement benefit plans under international accounting standards
Employers accounting for pensions under international financial reporting standards
Working papers.
Federal regulations and reporting requirements
General background on pension accounting
Accounting and reporting by defined benefit pension plans
Employers' accounting for pensions
Settlements, curtailments, and terminations of defined benefit pension plans
Employers' accounting for postretirement benefits other than pensions
Employers' accounting for postemployment benefits
Employers' disclosures about pensions and other postretirement benefits
Trends and open issues
IFRS and pension costs
Accounting and reporting by retirement benefit plans under international accounting standards
Employers accounting for pensions under international financial reporting standards
Working papers.
Summary
"Tax Management Portfolio, Pension Accounting, No. 340-2nd, comprehensively analyzes various authoritative pronouncements on accounting by pension plans for their holdings, and on employers accounting for pensions and other postretirement benefits. Although accounting requirements for pensions and other postretirement benefits parallel one another, important distinctions exist. The Portfolio identifies significant points on which the parallel rules diverge."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on Septemer 10, 2020; title from portfolio description page.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in