Pension accounting and fair value. / Napier, Christopher.

The Routledge Companion to Fair Value and Financial Reporting. ed. / Peter Walton. Abingdon : Routledge, 2007. p. 340-349.

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Abstract

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 liabilities.
Original languageEnglish
Title of host publicationThe Routledge Companion to Fair Value and Financial Reporting
EditorsPeter Walton
Place of PublicationAbingdon
PublisherRoutledge
Pages340-349
ISBN (Print)9780415423564
Publication statusPublished - 2007
This open access research output is licenced under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License.

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