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  • Employer's Accounting For Pension Plans
    paid. The Board views employee service as the primary feature in terms of earning pension benefits. The ... affected by this notion of "liability" in a fairly direct way. 4. Pension expense is too volatile. 5. Pension ...

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    • Authors: Richard F Fisher, Gaylen N Larson, Timothy S Lucas, Charles F Miller, Gerald I Wilson
    • Date: Oct 1983
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting