Continuing Unresolved Issues of Pension Accounting.
聚焦于SFAS第87号养老金会计准则的资产负债表影响，质疑养老金义务及相关无形资产的计量与确认，并探讨导致准则中观点冲突的原因，以改进准则制定过程。
Abstract In December 1985, the Financial Accounting Standards Board finished the second phase of the pension reporting project by issuing Statement of Financial Accounting Standards No. 87 (SFAS #87). The project was begun in 1974. While a number of issues can be raised concerning the requirements of SFAS #87, in this paper authors have chosen to focus primarily on the balance sheet effects. In particular, they question the proposed measurement and recognition of both the pension obligation and the related intangible asset. Beyond the focus on the specific aspects of the pension pronouncement, authors believe it worthwhile to explore some possible reasons for the conflicting perspectives which ultimately gave form to SFAS #87. Insights into the origins of the conflicting perspectives facilitate and strengthen the proposed solutions to the specific problems identified. Moreover, such inquiry may suggest areas where improvements are possible in the conceptual structure underlying the standards setting process.