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Pension costs

In: UK Gaap

Author

Listed:
  • Mike Davies

    (Ernst & Young)

  • Ron Paterson

    (Ernst & Young)

  • Allister Wilson

    (Ernst & Young)

Abstract

Accounting for the costs of pensions in the financial statements of employer companies presents one of the most difficult challenges in the whole field of financial reporting. The amounts involved are large, the timescale is long, the estimation process is complex and involves many areas of uncertainty which have to be made the subject of assumptions; in addition the choice of matching principles to be applied is complicated and open to debate.

Suggested Citation

  • Mike Davies & Ron Paterson & Allister Wilson, 1992. "Pension costs," Palgrave Macmillan Books, in: UK Gaap, edition 0, chapter 0, pages 917-999, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-12998-0_17
    DOI: 10.1007/978-1-349-12998-0_17
    as

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