Changes in the funded status of retirement plans after the adoption of SFAS No. 158 : economic improvement or balance sheet management
Denise A. Jones
| Year of publication: |
2013
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|---|---|
| Authors: | Jones, Denise A. |
| Published in: |
Contemporary accounting research : a journal of the Canadian Academic Accounting Association. - Toronto : CAAA, ISSN 0823-9150, ZDB-ID 18215-1. - Vol. 30.2013, 3, p. 1099-1132
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| Subject: | Betriebliche Altersversorgung | Occupational pension plan | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | USA | United States |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zsfassung in frz. Sprache |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010222829