How has erisa affected pension accounting

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Question: 1. How do the accounting and economic conceptions of a pension liability differ?

2. How has ERISA affected pension accounting?

3. Given the evidence from the research in the stock market, does it matter whether pension information is disclosed in the formal financial statements or as supplemental disclosure?

4. What economic consequences of SFAS No. 87 were suggested in the Chapter?

Reference no: EM131529619

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