Similar Search Results

Narrow search

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

Pension accounting and fair value

Napier, Christopher J. - In: The Routledge companion to fair value and financial …, (pp. 340-349). 2007

Persistent link: https://www.econbiz.de/10003515028

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

Adopting the international financial reporting standard for small and medium-sized entities in Saudi Arabia

Bakr, Sara Abdullah; Napier, Christopher - In: Journal of economic and administrative sciences 38 (2022) 1, pp. 18-40

Persistent link: https://www.econbiz.de/10012887670

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

"The real effects of a new revenue accounting standard" : a practitioner view

Veysey, Richard - In: Accounting and business research 50 (2020) 5, pp. 504-506

Persistent link: https://www.econbiz.de/10012261295