The Practice of Retirement Benefit Accounting

While briefly considering recent trends in corporate accounting and the significance of retirement benefit accounting standards, the author explains the problems with the old standards and the characteristics of the new standards while explaining the old and new accounting standards. In addition to organizing the minimum pension knowledge required to understand the new standard, this book also provides a brief explanation of the technical terms used in the new standard.
In addition, the author comprehensively explains accounting standards for retirement benefits and sorts out issues that are not directly touched on but may be problematic in carrying out accounting practices.