Publication Date
1984
Abstract
This paper traces the development of pension accounting theory and practice to 1930. It analyzes the early development of pension accounting theory and practice, examines explanations of the nature of pension costs, and reports the results of a survey of pre-1930 pension disclosure practices.
Recommended Citation
Stone, Mary S.
(1984)
"Pension accounting myth,"
Accounting Historians Journal: Vol. 11:
Iss.
2, Article 3.
Available at:
https://egrove.olemiss.edu/aah_journal/vol11/iss2/3