Publication Date
1976
Abstract
The purpose of this paper is to provide a short history of the economic conditions which have led to the development and expansion of pension plans. Accounting for the cost of pension plans is also considered from a historical perspective.
Recommended Citation
Kreiser, Larry
(1976)
"Short history of the economic development and accounting treatment of pension plans,"
Accounting Historians Journal: Vol. 3
:
Iss.
1
, Article 10.
Available at:
https://egrove.olemiss.edu/aah_journal/vol3/iss1/10