Abstract
Pension costs can form a significant part of total payroll costs. In some cases, they give rise to special problems of estimation and allocation between accounting periods.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Rights and permissions
Copyright information
© 1991 R. Dodge
About this chapter
Cite this chapter
Dodge, R. (1991). Accounting for pension costs. In: The Concise Guide to Accounting Standards. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-7096-1_23
Download citation
DOI: https://doi.org/10.1007/978-1-4899-7096-1_23
Publisher Name: Springer, Boston, MA
Print ISBN: 978-0-412-39610-6
Online ISBN: 978-1-4899-7096-1
eBook Packages: Springer Book Archive