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Keywords: defined-benefit pensions
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Journal Articles
The Accounting Review (2023) 98 (1): 163–190.
Published: 01 January 2023
...Marc Cussatt; Paul Demeré ABSTRACT We explore whether income tax accounting (ITA) for pensions provides measurement benefits incremental to U.S. GAAP. We use publicly reported Form 5500 defined-benefit pension expense and funding measures, which are calculated using ITA rules, and contrast them...