Eastland, James O. (James Oliver), 1904-1986; Elections -- Mississippi; Republican Party; Gartin, Carroll; Old age pensions; Collins, Ross A. (Ross Alexander), 1880-1968;
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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...
Gartin, Carroll; International relations; Communism; Cotton trade; Soviet Union; Veterans; World War, 1939-1945; Veterans -- Education; World War, 1914-1918; Old age pensions; Eastland, James O. (James Oliver), 1904-1986;
The purpose of this paper is to provide a short history of the economic conditions which have led to the development and expansion of pension plans. Accounting for the cost of pension plans is also considered from a historical perspective.