THE PENSION ACCOUNTING MYTH

Authors
Mary Stone, S.
Citation
S. Mary Stone,, THE PENSION ACCOUNTING MYTH, Accounting historians journal , 11(2), 1984, pp. 19-38
Journal title
Accounting historians journal → ACNP
ISSN journal
01484184
Volume
11
Issue
2
Year of publication
1984
Pages
19 - 38
Database
ACNP
SICI code
Abstract
This paper traces the development of pension accounting theory and practice to 1930. It analyzes the early development of pension accounting theory and practice, examines explanations of the nature of pension costs, and reports the results of a survey of pre-1930 pension disclosure practices.