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Audit Guide And Accounting For Pension Costs
the accounting profession in both Canada and the U.S. has, in the past, been largely focused on the development ... in a research bulletin developed in the early 1960's by the Research Committee of the CICA at about the ...Description: This presentation made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries addresses the following issues: proposed Audit Guide revision of Accounting Principles Board Opinion No.8 Comparability of pension costs on financial statements and Cost Accounting Standards Board proposal for pension cost under government contracts.
Hide- Authors: Preston C Bassett, Richard M Kaye, Vincent M Tobin, L SS
- Date: May 1975
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting