The Resource Pension accounting, Patricia A. Williams, MA, MBA, DBA, with expert IFRS commentary by David Cairns, OBE, MSc, FCA, Christine B. Bowers, Esq., LLM, Member, Eckert Seamans Cherin & Mellott, LLC

Pension accounting, Patricia A. Williams, MA, MBA, DBA, with expert IFRS commentary by David Cairns, OBE, MSc, FCA, Christine B. Bowers, Esq., LLM, Member, Eckert Seamans Cherin & Mellott, LLC

Label
Pension accounting
Title
Pension accounting
Statement of responsibility
Patricia A. Williams, MA, MBA, DBA, with expert IFRS commentary by David Cairns, OBE, MSc, FCA, Christine B. Bowers, Esq., LLM, Member, Eckert Seamans Cherin & Mellott, LLC
Creator
Contributor
Author
Issuing body
Subject
Language
eng
Summary
" ... comprehensively analyzes various authoritative pronouncements on accounting by pension plans for their holdings, and on employers accounting for pensions and other postretirement benefits. Although accounting requirements for pensions and other postretirement benefits parallel one another, important distinctions exist. The Portfolio identifies significant points on which the parallel rules diverge."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Williams, Patricia A
Entry convention
integrated entry
LC call number
HF5616.U5
LC item number
A345 no. 5108-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1946-
http://library.link/vocab/relatedWorkOrContributorName
  • Cairns, David
  • Bowers, Christine B.
  • Tax Management Inc
Series statement
Accounting policy & practice portfolios : accounting rules and disclosures
Series volume
portfolio 5108-2nd
http://library.link/vocab/subjectName
Pensions
Label
Pension accounting, Patricia A. Williams, MA, MBA, DBA, with expert IFRS commentary by David Cairns, OBE, MSc, FCA, Christine B. Bowers, Esq., LLM, Member, Eckert Seamans Cherin & Mellott, LLC
Instantiates
Publication
Note
Published: Washington, D.C., 2006-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Objectives and scope of portfolio -- Federal regulations and reporting requirements -- General background on pension accounting -- Accounting and reporting by defined benefit pension plans -- Employers' accounting for pensions -- Settlements, curtailments, and terminations of defined benefit pension plans -- Employers' accounting for postretirement benefits other than pensions -- Employers' accounting for postemployment benefits -- Employers' disclosures about pensions and other postretirement benefits -- Trends and open issues -- IFRS and pension costs -- Accounting and reporting by retirement benefit plans under international accounting standards -- Employers accounting for pensions under international financial reporting standards -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)73516174
System details
Mode of access: World Wide Web
Label
Pension accounting, Patricia A. Williams, MA, MBA, DBA, with expert IFRS commentary by David Cairns, OBE, MSc, FCA, Christine B. Bowers, Esq., LLM, Member, Eckert Seamans Cherin & Mellott, LLC
Publication
Note
Published: Washington, D.C., 2006-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Objectives and scope of portfolio -- Federal regulations and reporting requirements -- General background on pension accounting -- Accounting and reporting by defined benefit pension plans -- Employers' accounting for pensions -- Settlements, curtailments, and terminations of defined benefit pension plans -- Employers' accounting for postretirement benefits other than pensions -- Employers' accounting for postemployment benefits -- Employers' disclosures about pensions and other postretirement benefits -- Trends and open issues -- IFRS and pension costs -- Accounting and reporting by retirement benefit plans under international accounting standards -- Employers accounting for pensions under international financial reporting standards -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)73516174
System details
Mode of access: World Wide Web

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