個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Note on Accounting for Employee Future Benefits
內容大綱
This note describes and interprets accounting standards for future employee benefits. Adoption of these new standards must occur no later than fiscal years beginning in 2000. These accounting rules will result in greater harmonization of Canadian and U.S. accounting standards. The note details the components of pension expense and provides an illustration of a public company's note disclosure. This disclosure is used to provide an explanation of how to interpret the data that is disclosed about pensions in a company's financial statements and notes.