Pension accounting and fair value

Part of book or chapter of book English OPEN
Napier, Christopher;
(2007)
  • Publisher: Routledge
  • Subject: Pension liabilities | Accounting for retirement benefits | Faculty of History and Social Science\Management | Pension assets | Fair value | Research Groups and Centres\Management\Information and Communication Management

The chapter reviews the applicability of the fair value measurement concept to pension assets and liabilities, concluding that difficulties are likely to arise in measuring pension liabilities at far value, owing to the absence of well-developed markets for such liabili... View more
Share - Bookmark