Accounting for Employee Future Benefits: The Defined Benefit Pension Worksheet

Christine I. Wiedman

商品編號：9B03B004
出版日期：2003/08/06
再版日期：2003/09/19
商品來源：Ivey
商品主題：Accounting
商品類型：Note
涵蓋議題：Pensions;Financial Reports/Disclosure;Accounting Principles
難易度：4 - Undergraduate/MBA
內容長度：13 頁
地域：Canada
產業：
事件年度：2002

This note presents a commonly used worksheet to organize pension-related data reported and disclosed under CICA Handbook Section 3461. Accounting for defined benefit pension plans can be complex, in part because much of the information is recorded off-balance-sheet.

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