Assuming the Worst: The Shifting Sands of Pension Accounting
Year of publication: |
2013
|
---|---|
Authors: | BYRNE, Alistair ; CLACHER, Iain ; HILLIER, David ; HODGSON, Allan |
Published in: |
Journal of Accounting and Management Information Systems. - Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, ISSN 1583-4387. - Vol. 12.2013, 2, p. 190-212
|
Publisher: |
Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies |
Subject: | Pension Accounting Standards | FRS-17 Pensions Valuation | Managerial Pension Discretion | Pensions and Fair Value Accounting |
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