Pension Accounting Treatment: A Review of the Literature

Augustine C. Arize, Ioannis N. Kallianiotis, John Malindretos, Denise Stabile and Demetri Tsanacas

Accounting and Finance Research, 2017, vol. 6, issue 3, 169

Abstract: In this research study we explain the basic content of Financial Accounting Statement number 87 (FAS # 87). We also give evidence for its early adoption by diverse firms and analyze the reasons for its early adoption. Finally, we present the state of pension accounting before the adoption of FAS # 87.

Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:jfr:afr111:v:6:y:2017:i:3:p:169

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