Literaturnachweis - Detailanzeige
| Autor/inn/en | Jackson, Robert E.; Sneathen, L. Dwight, Jr.; Veal, Timothy R. |
|---|---|
| Titel | Pension Accounting and Reporting with Other Comprehensive Income and Deferred Taxes: A Worksheet Approach |
| Quelle | In: American Journal of Business Education, 5 (2012) 6, S.771-778 (8 Seiten)
PDF als Volltext kostenfreie Datei |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Zeitschriftenaufsatz |
| ISSN | 1942-2504 |
| Schlagwörter | Accounting; Retirement Benefits; Documentation; Taxes; Worksheets; Teaching Methods; Income; Disclosure; Business Administration Education; Undergraduate Students; Educational Practices; Educational Strategies; Instructional Materials; Financial Services |
| Abstract | This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes. This article is intended as a supplemental teaching tool that demonstrates the impact of a plan's funded status on the employer's financial statements in a way that, based upon anecdotal evidence, accounting students and practitioners have found extremely beneficial beyond traditional accounting textbooks. (As Provided). |
| Anmerkungen | Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail: Staff@CluteInstitute.com; Web site: http://www.cluteinstitute.com |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
| Update | 2020/1/01 |
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