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Die Abzinsung von Verbindlichkeiten und Rückstellungen in der Handels- und Steuerbilanz

Sauer, Stephan - 2001

Persistent link: https://www.econbiz.de/10001697979

Die Abzinsung von Verbindlichkeiten und Rückstellungen in der Handels- und Steuerbilanz

Sauer, Stephan - 2001

Persistent link: https://www.econbiz.de/10001735703

The logic of pension accounting

Napier, Christopher J. - In: Accounting and business research : a research quarterly … 39 (2009) 3, pp. 231-249

Persistent link: https://www.econbiz.de/10003896464

Discussion of "The logic of pension accounting"

Elwin, Peter - In: Accounting and business research : a research quarterly … 39 (2009) 3, pp. 251-253

Persistent link: https://www.econbiz.de/10003896466

The Logic of Pension Accounting

Napier, Christopher J. - 2018

Accounting for pensions has been a problem for standard setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and measurement of...

Persistent link: https://www.econbiz.de/10012940476