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Comparison between pension benefit guaranty corporation and financial statement disclosures of pension plan underfunding
Author(s) -
Langsam Sheldon A.,
Kreuze Jerry G.,
Newell Gale E.
Publication year - 1996
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970080111
Subject(s) - surety , pension , corporation , business , actuarial science , financial statement , accounting , statement (logic) , finance , pension plan , plan (archaeology) , political science , law , audit , archaeology , history
The authors update their recent study of underfunded pension plans, focusing on financial statement disclosures.