The logic of pension accounting

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Original language	English
Pages (from-to)	231-249
Journal	Accounting and Business Research
Volume	39
Issue number	3
DOIs	https://doi.org/10.1080/00014788.2009.9663363
Publication status	Published - 2009

Keywords

@article{09c77c4fa91e44df96984971fe589d62,

title = "The logic of pension accounting",

keywords = "Financial reporting, pensions, retirement benefits, accounting standards, liabilities, actuarial gains and losses",

author = "Napier, \{Christopher J.\}",

year = "2009",

doi = "10.1080/00014788.2009.9663363",

language = "English",

volume = "39",

pages = "231--249",

journal = "Accounting and Business Research",

issn = "0001-4788",

publisher = "Routledge",

number = "3",

}

TY - JOUR

T1 - The logic of pension accounting

AU - Napier, Christopher J.

PY - 2009

Y1 - 2009

KW - Financial reporting

KW - pensions

KW - retirement benefits

KW - accounting standards

KW - liabilities

KW - actuarial gains and losses

U2 - 10.1080/00014788.2009.9663363

DO - 10.1080/00014788.2009.9663363

M3 - Article

SN - 0001-4788

VL - 39

SP - 231

EP - 249

JO - Accounting and Business Research

JF - Accounting and Business Research

IS - 3

ER -