The usefulness of accounting information resulting from standard-setting compromises : the pension accounting case
Year of publication: |
2019
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Authors: | Cussatt, Marc ; Pollard, Troy J. ; Stone, Mary S. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 33.2019, 4, p. 145-165
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Subject: | accounting standards | standard-setting compromise | pension accounting | other comprehensive income | reclassification adjustments | IFRS | Rechnungswesen | Accounting | Bilanzierungsgrundsätze | Accounting standards | Betriebliche Altersversorgung | Occupational pension plan | Bilanzrecht | Accounting law |
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