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The Usefulness of Accounting Information Resulting from Standard-Setting Compromises: The Pension Accounting Case
Accounting Horizons ( IF 2.2 ) Pub Date : 2019-09-01 , DOI: 10.2308/acch-52552
Marc Cussatt 1 , Troy J. Pollard 2 , Mary S. Stone 2
Affiliation  

SYNOPSIS Most U.S. employers sponsoring defined benefit pension plans use an accounting model that balances managers' preference for income smoothing with the FASB's belief in fair value measuremen...

中文翻译:

标准制定妥协产生的会计信息的有用性:养老金会计案例

提要多数发起定额给付养老金计划的美国雇主都使用一种会计模型,该模型在经理对收入平滑的偏好与FASB对公允价值计量的信念之间取得平衡。
更新日期:2019-09-01
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