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对FASB征求意见稿《雇主对设定受益养老金和其他退休后计划的会计处理:对FASB第87、88、106和132(R)号公告的修订》的回应

Response to FASB Exposure Draft, “Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans: An Amendment of FASB Statements No. 87, 88, 106, and 132(R)”

Accounting Horizons · 2007
被引 8
人大 BABS 3

中文导读

美国会计学会财务会计准则委员会对FASB关于雇主养老金会计处理的征求意见稿做出回应,提出修改建议,对会计准则制定者和企业财务人员有参考价值。

Abstract

Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn MailTo Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation American Accounting Association's Financial Accounting Standards Committee; Response to FASB Exposure Draft, “Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans: An Amendment of FASB Statements No. 87, 88, 106, and 132(R)”. Accounting Horizons 1 June 2007; 21 (2): 201–213. https://doi.org/10.2308/acch.2007.21.2.201 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest filter your search All ContentAccounting Horizons Search Advanced Search

会计养老金企业财务精算科学金融