Pension Fund Accounting FAS87

From the Paper:

"This research provides an analytical critique of Statement of Financial Accounting Standards No. 87: Employers' Accounting for Pensions (Financial Accounting Standards Board (FASB), 1985), hereinafter referred to as FAS87. The essence of the Statement involves the application of accrual accounting principles to pension fund accounting by employers, with a special emphasis on the single-employer defined benefit plan (FASB, 1985).

In this research, the issues involved in pension fund accounting are considered, together with the provisions of FAS87 designed to address those issues. FAS87 is also assessed within the contexts of Statement of Financial Accounting Concepts No. 1: Objectives of Financial Reporting by Business Enterprises (FASB, 1978), Statement of Financial Accounting Concepts No. 2: ... "

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