The logic of pension accounting

Research output: Contribution to journalArticlepeer-review

2178 Downloads (Pure)
Original languageEnglish
Pages (from-to)231-249
JournalAccounting and Business Research
Volume39
Issue number3
DOIs
Publication statusPublished - 2009

Keywords

  • Financial reporting
  • pensions
  • retirement benefits
  • accounting standards
  • liabilities
  • actuarial gains and losses

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