Assuming the worst : the shifting sands of pension accounting
Year of publication: |
2013
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Authors: | Byrne, Alistair ; Clacher, Iain ; Hillier, David ; Hodgson, Allan |
Published in: |
Journal of accounting & management information systems : JAMIS. - Bucharest : [Verlag nicht ermittelbar], ISSN 1843-8105, ZDB-ID 2580712-2. - Vol. 12.2013, 2, p. 190-212
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Subject: | pension accounting standards | FRS-17 pensions valuation | managerial pension discretion | pensions and fair value accounting | Fair-Value-Bilanzierung | Fair value accounting | Altersvorsorge | Retirement provision | Betriebliche Altersversorgung | Occupational pension plan | IFRS | Gesetzliche Rentenversicherung | Public pension system | Pensionskasse | Pension fund | Private Altersvorsorge | Private retirement provision | Rentenreform | Pension reform | Großbritannien | United Kingdom | Rentenfinanzierung | Pension finance |
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Sala-i-Martin, Xavier, (1992)
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(1970)
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