Bibliographic Details
| Title: |
What is the True Cost of a Defined Benefit Pension Plan? |
| Authors: |
Reese, Adam |
| Source: |
Benefits & Compensation International. Apr2001, Vol. 30 Issue 8, p11. 71p. 1 Black and White Photograph, 4 Charts, 9 Graphs. |
| Subjects: |
Defined benefit pension plans, Insurance companies, Accrual basis accounting |
| Geographic Terms: |
United States |
| Abstract: |
Examines the true cost of defined benefit pension plan of the different companies in the United States. Determination of pension cost by accrual basis accounting; Measurement of cost of benefit program based on accrual cost; Application of actuarial cost method by accounting standards. |
| Database: |
Regional Business News |