Pensions : A Financial Reporting and Compliance Guide (3 Revised edition)

Remaining the most complete source for explaining and ensuring effective pension compliance, Pensions, 3rd Edition has been updated to incorporate new Financial Accounting Standards Board Statement Numbers 87 and 88 and provisions of the Tax Reform Act of 1986.

This practical working guide explains and clarifies the complex accounting, auditing, and financial reporting issues relating to pensions, both for the sponsoring company and for the plan itself.

Pensions, 3rd Edition discusses fundamentals in easy-to- understand terms, with charts and illustrative programs, but also provides in-depth analysis of difficult implementational issues.

Written by two of Coopers & Lybrand's top experts on pension benefit plans, it is anchored in the best current professional practice in the fields of employee benefits, actuarial science, accounting and auditing.