Chapter 20 - Accounting for pensions and postretirement benefits. After completing this chapter you should be able to: Distinguish between accounting for the employer’s pension plan and accounting for the pension fund, identify types of pension plans and their characteristics, explain alternative measures for valuing the pension obligation, list the components of pension expense. and other contents. | Lecture Intermediate accounting (12th Edition): Chapter 20 - Kieso, Weygandt, Warfield
