Employer's accounting for pensions : an honors thesis ([HONRS] 499)

This paper will deal with the issue of accounting for pensions by employers. After beginning with an introduction and update of pensions, the paper will concentrate on the FASB's1 proposed new policies for the accounting of pensions by employers and will then outline the good and not so good. points of these proposals. The paper will also outline other views on the subject and indicate the possible effects of these proposals.