Reporting Foreign Operations of U.S. Companies in U.S. Dollars |
Contents
Appendix | xvi |
Chapter Page | xviii |
TIMING THE CHARGES TO EXPENSE | |
Copyright | |
16 other sections not shown
Common terms and phrases
accounting charges accounting for pension Accounting Principles Accounting Principles Board accounting purposes Accounting Research Bulletin accrual accounting accrual basis actuarial assumptions actuarial cost method actuarial gains adjustment adopted age normal method amortized annuity apply assets balance sheet calculations carryback carryforward benefit Certified Public Accountants Chapter charged to expense common stocks companies concept conclusion cost of pension deducted deferred tax depreciation determined disclosure discussed earnings employees entry age normal estimated example factors financial statements gains and losses inception income statement income tax allocation income tax expense interest Internal Revenue Service ments normal cost old-age ordinarily past service cost pension cost pension expense pension fund pension plan period practice present value prior service cost procedure recognized recorded require retirement benefits revenue specific tax effect tax payments tax purposes tax rates tax returns taxable income tion unfunded prior service unit credit method unrealized appreciation valuation