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Keywords: Pension plan obligations
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Journal Articles
Journal:
American Journal of Business
Mid-American Journal of Business (2002) 17 (2): 23–30.
Published: 28 October 2002
...Gale E. Newell; Jerry G. Kreuze; David Hurtt With the bankruptcy of Enron and the accompanying loss of pension benefits of its employees, pensions have recently received significant press. Accounting for pension plan obligations, for defined benefit plans in particular, requires companies to make...
