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accounting estimates of rates of return on pension assets over ten consecutive years (2001-2010). We find that the point … accounting that arises from relying on unauditable estimation processes. These findings do not support recent changes to the … the usefulness of financial reporting by adding to estimation uncertainty in the accounting for pension costs. However …
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Assessments of whose income growth is the greatest and whose is the smallest are typically based on comparisons of income changes for income groups (e.g. rich versus poor) or income values (e.g. quantiles). However, income group and quantile composition changes over time because of income...
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