An ethical perspective on accounting standard setting : professional and lay-experts’ contribution to GASB’s Pension Project
Year of publication: |
April 2016
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Authors: | Himick, Darlene ; Brivot, Marion ; Henri, Jean-François |
Published in: |
Critical perspectives on accounting : an international journal for social and organizational accountability. - Amsterdam : Elsevier, ISSN 1045-2354, ZDB-ID 1022791-X. - Vol. 36.2016, p. 22-38
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Subject: | Standard setting | Ethics | GASB | Public pensions | Experts | Lay-citizens | Lay-experts | Policy making | Gesetzliche Rentenversicherung | Public pension system | Standardisierung | Standardization | IFRS | Ethik | Bilanzierungsgrundsätze | Accounting standards | Unternehmensethik | Business ethics | Altersvorsorge | Retirement provision | Rentenreform | Pension reform |
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