Meanwhile, accounting standards have forced company pension schemes to discount their liabilities using a corporate-bond yield.

同时，会计准则驱使公司退休金计划使用公司债券收益率来降低负债。

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While constructing the institution, every country combines the occupational pension and accounting problem, and develops an accounting institution system of occupational pension.

在制度建设的同时，各国也把企业年金与会计问题结合起来，形成了一套企业年金会计制度体系。

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The pension plan in our country is DC style, and I think we should pay much attention to the security of the pension fund, so I mainly research the accounting of second stage.

由于我国实行缴费确定型模式企业年金计划，同时考虑到我国应加强对企业年金基金安全性的重视，因此本文主要对积累、发放阶段的基金会计问题进行研究。

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There have always been concerns that a particular pension accounting practice is either opaque, or deceptive, or impractical, or all of the above.

FORBES: A ''Tipping Point'' for Public Pensions?

Recent news stories and opinion pieces have stated or implied that public pensions should be using a corporate pension accounting standard to measure actuarial funding levels.

FORBES: A ''Tipping Point'' for Public Pensions?

Pension accounting and actuarial practices are getting more attention.

FORBES: A ''Tipping Point'' for Public Pensions?