The logic of pension accounting

Article English OPEN
Napier, Christopher J.;
  • Identifiers: doi: 10.1080/00014788.2009.9663363
  • Subject: Academic and Administrative Services\Education Development Centre | pensions | actuarial gains and losses | retirement benefits | Faculty of History and Social Science\Management | Financial reporting | liabilities | accounting standards | Research Groups and Centres\Management\Information and Communication Management

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 identif... View more
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