Intermediate Accounting, Ninth Edition

6/3/97


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Table of Contents

Intermediate Accounting, Ninth Edition

Chapter 21: Accounting for Pensions and Postretirement Benefits

Chapter 21: Accounting for Pensions and Postretirement Benefits

Pension Overview

Pension Overview

Pension Definitions

Pension Definitions

Pension Definitions

Obligations

Obligations

Pension Definitions

Pension Definitions

Pension Approaches

Pension Approaches

Pension Approaches

Pension Cost (Expense)

Pension Definitions

Pension Standards

Pension Definitions

Pension Service Cost

Interest Cost

Return on Assets

Return on Assets

Return on Assets

Prior Service Cost

Return on Assets

Gains and Losses

Gains and Losses

Gains and Losses

Minimum Liability

Minimum Liability

Pension Worksheet

Pension Effective Dates

Settlements & Curtailments

Settlements & Curtailments

Pension Disclosures

Pension Disclosures

COPYRIGHT

COPYRIGHT

Author: Catherine Katagiri

Email: angel_maggie@hotmail.com

Home Page: http://members.tripod.com/~studies