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 …

An examination of accounting through the study of Zenon papyri, from the third century before Christ. Connects these … early records to the later development of Greek and Roman accounting …, Treasurer General of Ptolemy Philadelphos -- II. Accounting Offices, Accountants, and Accounting Method -- III. P. Col. Inv. No …