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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

Robert William Gibson, an all-round accounting contribution

Carnegie, Garry D. - In: Accounting history : journal of the Accounting History … 21 (2016) 4, pp. 419-444

Persistent link: https://www.econbiz.de/10011642812

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

The real effects of a new accounting standard : the case of IFRS 15 Revenue from Contracts with Customers

Napier, Christopher; Stadler, Christian - In: Accounting and business research 50 (2020) 5, pp. 474-503

Persistent link: https://www.econbiz.de/10012261294