Description: The purpose of this paper is to set forth the nature of the charges made on the corporate financial statements for the cost of pension plans, to give a resume of what is currently being done, and to suggest possible solutions. Additionally included is a discussion of the paper from a number of actuaries and the authors comments. Transactions of Society of Actuaries 1964, Vol. 16, Pt. 1, No. 46.

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.