Pension costs

Mike Davies, Ron Paterson and Allister Wilson
Additional contact information
Mike Davies: Ernst & Young
Ron Paterson: Ernst & Young
Allister Wilson: Ernst & Young

Chapter Chapter 17 in UK Gaap, 1992, pp 917-999 from Palgrave Macmillan

Abstract: Abstract Accounting for the costs of pensions in the financial statements of employer companies presents one of the most difficult challenges in the whole field of financial reporting. The amounts involved are large, the timescale is long, the estimation process is complex and involves many areas of uncertainty which have to be made the subject of assumptions; in addition the choice of matching principles to be applied is complicated and open to debate.

Keywords: Balance Sheet; Pension Fund; Pension Scheme; Loss Account; Exposure Draft (search for similar items in EconPapers)
Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-12998-0_17

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DOI: 10.1007/978-1-349-12998-0_17

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