An integrated illustration for teaching defined benefit pension accounting

Wolk, Harry I.; Rozycki, John J.
July 1996
Accounting Education (10854622);1996, Vol. 1 Issue 2, p163
Academic Journal
Provides a conceptual overview of pension accounting using an integrated illustration. Base case illustration of pension accounting; Accounting for defined benefit plans; Projected benefit obligation; Accumulated benefit obligation; Funding for defined benefit plans; Projected accrued benefit cost method; Entry age normal cost method; Additional pension complications.


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