Discretion in accounting for pensions under IAS 19 : using the "magic telescope"?
Year of publication: |
February 2017
|
---|---|
Authors: | Billings, Mark ; O'Brien, Christopher ; Woods, Margaret ; Vencappa, Dev |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 47.2017, 2, p. 123-143
|
Subject: | actuarial assumptions | IAS 19 | liability valuation | managerial discretion |
-
Provisions accountancy for pensions and similar liabilities
PETRE, Mihaela Cosmina, (2012)
-
Salewski, Marcus, (2015)
-
Valuation of non-life liabilities from claims triangles
Lindholm, Mathias, (2017)
- More ...
-
Acquisitions, markups, efficiency, and product quality: Evidence from India
Stiebale, Joel, (2016)
-
Import competition and vertical integration: Evidence from India
Stiebale, Joel, (2018)
-
Import Competition and Vertical Integration: Evidence from India
Vencappa, Dev, (2017)
- More ...