The Controversy of Pension Accounting
Date of Award
Master of Science in Accounting
Call No. at the Univ. of New Haven Library
AS 36 .N29 Acc. 1986 no.7
Pensions in today's times are of great interest to almost everyone. Since their inception, many types of pension plans, each with their own characteristics, have evolved. Their dollar value has grown to such proportions that it is necessary to evaluate their position on financial statements. Supporters of the existing method of presenting pensions wish to retain them in the footnotes. The controversy arises, as a result of this proposal, whether to recognize the liability of pensions, on the balance sheet. Currently, hearings are being held at the Financial Accounting Standards Board to attempt to settle this controversy. It is my opinion that a change is necessary in the method of reporting pensions.
Synodi, Helen C., "The Controversy of Pension Accounting" (1986). Master's Theses. 2.