Vassar College;Deere & Co.;Orton Hotel; Federation of Societies of Public Accountants in the United States of America;Baker University; Deloitte (London);Barrow, Wade, Guthrie & Co.;Mercantile Trust Co.;West, Flint & Co.;
This paper traces the development of pension accounting theory and practice to 1930. It analyzes the early development of pension accounting theory and practice, examines explanations of the nature of pension costs, and reports the results of a...