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Taxation

University of Mississippi

Accounting Historians Journal

Journal

1976

Pension trusts -- History; Pension trusts -- Accounting

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Short History Of The Economic Development And Accounting Treatment Of Pension Plans, Larry Kreiser Jan 1976

Short History Of The Economic Development And Accounting Treatment Of Pension Plans, Larry Kreiser

Accounting Historians Journal

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.

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