Abstract
It is noticeable that the rate of appearance of SSAPs has slowed down sharply in recent years. Three full years elapsed between the issue of SSAP 23 in May 1985 and SSAP 24 on Accounting for Pension Costs in May 1988. The ASC believes that most of the essential areas have been covered by the Standards programme and that revision and refinement are now its major tasks. However, this should not be taken to imply that SSAP 24 on pension costs is either unimportant as regards its potential effect on reported results, or uninteresting in the issues it raises.
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© 1990 D.J.A. Alexander
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Alexander, D. (1990). Pension costs (SSAP 24). In: Financial Reporting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-7118-0_29
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DOI: https://doi.org/10.1007/978-1-4899-7118-0_29
Publisher Name: Springer, Boston, MA
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