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.

Research output: Chapter in Book/Report/Conference proceedingChapter

Published

Standard

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.

Research output: Chapter in Book/Report/Conference proceedingChapter

Harvard

Napier, C 2007, Pension accounting and fair value. in P Walton (ed.), The Routledge Companion to Fair Value and Financial Reporting. Routledge, Abingdon, pp. 340-349. <http://www.routledge.com/books/details/9780415423564/>

APA

Napier, C. (2007). Pension accounting and fair value. In P. Walton (Ed.), The Routledge Companion to Fair Value and Financial Reporting (pp. 340-349). Routledge. http://www.routledge.com/books/details/9780415423564/

Vancouver

Napier C. Pension accounting and fair value. In Walton P, editor, The Routledge Companion to Fair Value and Financial Reporting. Abingdon: Routledge. 2007. p. 340-349

Author

Napier, Christopher. / Pension accounting and fair value. The Routledge Companion to Fair Value and Financial Reporting. editor / Peter Walton. Abingdon : Routledge, 2007. pp. 340-349

BibTeX

@inbook{8008f31d7240464c9abe22fe9ecb75d0,
title = "Pension accounting and fair value",
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.",
keywords = "Fair value, Accounting for retirement benefits, Pension assets, Pension liabilities",
author = "Christopher Napier",
year = "2007",
language = "English",
isbn = "9780415423564",
pages = "340--349",
editor = "Peter Walton",
booktitle = "The Routledge Companion to Fair Value and Financial Reporting",
publisher = "Routledge",

}

RIS

TY - CHAP

T1 - Pension accounting and fair value

AU - Napier, Christopher

PY - 2007

Y1 - 2007

N2 - 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.

AB - 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.

KW - Fair value

KW - Accounting for retirement benefits

KW - Pension assets

KW - Pension liabilities

M3 - Chapter

SN - 9780415423564

SP - 340

EP - 349

BT - The Routledge Companion to Fair Value and Financial Reporting

A2 - Walton, Peter

PB - Routledge

CY - Abingdon

ER -