Alternative Accounting Treatments for Pensions.
解释并举例说明多种精算成本法在养老金会计中的应用，重点分析“精算应计负债”的不同处理方式，并报告FASB要求的方法变化对养老金义务现值的影响。
Abstract ABSTRACT: Actuarial cost methods designed for funding decisions about pensions are not necessarily designed for use in accounting reports about pensions. Various actuarial cost methods are explained and illustrated, with particular attention to varying treatment in these methods of "actuarial accrued liability," formerly called "prior service cost." Some actuarial cost methods generate actuarial accrued liability, while others do not. The FASB has required pension plans to use an actuarial cost method that in many cases reports a lower present value for the pension obligation in the early years of a pension plan than had been reported by the actuarial cost method formerly used by the employer. The degree of reduction in net present value of the pension obligation is reported for a sample of companies.