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권혁대 경북대학교 경제경영연구소 1989 經商論集 Vol.17 No.2
No other accounting issue has generated greater debate and concern among companies and accountants than the issue of pensions. And the topic of pension accounting is extremely complex and confusing. The purpose of this study is to provide a framework of the accounting for employers' pension plans and to suggest the accounting standards for pension plans in our country. The major issues in accounting for pension plan are the amount of net periodic pension cost to be recognized as expensien, the amount of pension liability and pension fund assets. Net periodic pension cost is the annual expense recognized by the employer as a result of tits pension plan, which includes service cost, interest cost, actual return on plan assets (if any), amortization of unrecognized prior service cost (if any), gain or loss (to the extent recognized) and effect (if any) of transition to be revised standards. The pension trust fund is not completely seperate from the employer under defined benefit plans. Therefore the employer must report a net pension liability that is at least egual to the unfunded accumulated benefit obligation (ABO), which is determined as follows : ABO-Fair value of plan assets.