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The case against intergenerational accounting : the accounting campaign against social security and Medicare

Galbraith, James K. (contributor); … - 2009

The Federal Accounting Standards Advisory Board (FASAB) has proposed subjecting the entire federal budget to "intergenerational accounting" - which purports to calculate the debt burden our generation will leave for future generations - and is soliciting comments on the recommendations of its...

Persistent link: https://www.econbiz.de/10003811621

Accounting and reporting requirements of the private pension trust

Cramer jr., Joe J. - 1965

Persistent link: https://www.econbiz.de/10002033452

Pension liabilities and conservative financial reporting

Heo, Kyongsun; Chu, Jaeyon; Kim, Jennifer Jae-Young; … - In: Asia-Pacific journal of accounting & economics : … 27 (2020) 6, pp. 649-666

Persistent link: https://www.econbiz.de/10012312078

Discretionary accounting choices : the case of IAS 19 pension accounting

Glaum, Martin; Keller, Tobias; Street, Donna L. - In: Accounting and business research : a research quarterly … 48 (2018) 2, pp. 139-170

Persistent link: https://www.econbiz.de/10011857702

The role of specialists in financial reporting : evidence from pension accounting

Anantharaman, Divya - In: Review of accounting studies 22 (2017) 3, pp. 1261-1306

Persistent link: https://www.econbiz.de/10011743244

Fortentwicklung der gesetzlichen Rentenversicherung zu einer Erwerbstätigenversicherung

Windhövel, Kerstin; Funke, Claudia; Möller, Jan-Christian - 2011

Die zukünftige finanzielle Absicherung der Rentnerinnen und Rentner in Deutschland wird zunehmend schwieriger. Dazu tragen vor allem die demografische Entwicklung, die Folgen von Arbeitslosigkeit und die zunehmende Bedeutung von Nichtnormalarbeitsverhältnissen bei. Vor diesem Hintergrund wird...