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Assessing the value relevance of total comprehensive income under IFRS : an empirical evidence from European stock exchanges
Devalle, Alain; Magarini, Riccardo - In: International journal of accounting, auditing and … 8 (2012) 1, pp. 43-68
Persistent link: https://www.econbiz.de/10009487441
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Public pensions in the national accounts and public finance targets
Oksanen, Heikki - 2004
Preparations are underway to revise national accounting to implement actuarial recording of pension liabilities for corporations and government as an employer. This paper extends this to unfunded public pensions with the help of "implicit tax" in pension contributions. The clearest advantages of...
Persistent link: https://www.econbiz.de/10011449487
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Pension obligations in the European Union : a case study for accounting policy
Biondi, Yuri; Boisseau-Sierra, Marion - In: Accounting, Economics, and Law : AEL ; a convivium 7 (2017) 3, pp. 1-27
Persistent link: https://www.econbiz.de/10011977520
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Aktuelle Debatten und Entwicklungen in der betrieblichen Altersversorgung
Campagna, Sebastian - 2016
Die Europäische Zentralbank hat erstmals in der europäischen Geschichte den Leitzins auf null Prozent gesenkt. Diese überraschende Entscheidung wurde am 10.03.2016 in den Medien verbreitet. Der Report wurde verfasst vor dem Hintergrund der aktuellen Diskussion um die Niedrigzinsphase und den...
Persistent link: https://www.econbiz.de/10011447224
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Public pensions in the national accounts and public finance targets
Oksanen, Heikki - 2004
Preparations are underway to revise national accounting to implement actuarial recording of pension liabilities for corporations and government as an employer. This paper extends this to unfunded public pensions with the help of "implicit tax" in pension contributions. The clearest advantages of...
Persistent link: https://www.econbiz.de/10002127115
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Public pensions in the national accounts and public finance targets
Oksanen, Heikki - 2004
Persistent link: https://www.econbiz.de/10002155137
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Budgetary surveillance and long-term sustainability : how to account for implicit liabilities in the context of the stability and growth pact and the underlying statistics?
Burgtorf, Ulrich - In: Zeitschrift für Wirtschaftspolitik 55 (2006) 3, pp. 305-314
Persistent link: https://www.econbiz.de/10003396337
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Public pensions in the national accounts and public finance targets
Oksanen, Heikki - In: Journal of pension economics and finance 4 (2005) 3, pp. 291-312
Persistent link: https://www.econbiz.de/10003199331