Open AccessPension Accounting Treatment: A Review of the Literature
Author(s) -
Augustine C. Arize,
Ioannis N. Kallianiotis,
John Malindretos,
Denise Stabile,
Demetri Tsanacas
Publication year - 2017
Publication title -
accounting and finance research
Language(s) - English
Resource type - Journals
eISSN - 1927-5994
pISSN - 1927-5986
DOI - 10.5430/afr.v6n3p169
Subject(s) - pension , accounting , financial accounting , accounting standard , business , financial statement , statement (logic) , mark to market accounting , accounting information system , actuarial science , finance , audit , political science , law
In December of I 985 the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 87 in an attempt to overcome some of the shortfalls of earlier standards for pension accounting under FAS No. 36 and APB Opinion No. 8. (Note 1)