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New Pension Accounting Rules: Defusing the Retirement Time Bomb
The CPA Journal 
Dec. 14, 2006
Excerpt: Accounting for pension plans requires the measurement of pension cost and then the allocation of such cost to appropriate time periods. The determination of pension cost is a complicated task because it is calculated by netting five factors: Service cost; Interest on the projected benefit obligation; Expected return on plan assets; Amortization of prior service cost; and Effects of gains and losses.
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