An analysis of critical accounting estimate disclosures of pension assumptions
Year of publication: |
2014
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Authors: | Bauman, Mark P. ; Shaw, Ken W. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 28.2014, 4, p. 819-845
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Subject: | critical accounting estimates | pensions | disclosure | Rechnungswesen | Accounting | Unternehmenspublizität | Corporate disclosure | Altersvorsorge | Retirement provision | Betriebliche Altersversorgung | Occupational pension plan |
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