Determinants of Actuarial Cost Method Changes for Pension Accounting and Funding.
识别并评估了从成本分配精算法转向福利分配精算法的潜在决定因素，分析了转换对养老金费用和筹资的影响及原因。
Abstract Identifies and evaluates potential determinants of the switch from cost-allocation actuarial method to a benefit-allocation actuarial cost method. Effects of the switch; Causes of the decrease in pension expense and funding; Reasons for the switch in actuarial cost methods.