Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’?
Billings, Mark.
Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’? Mark Billings, Christopher O’Brien, Margaret Woods & Dev Vencappa. - Routledge: Taylor & Francis Group 2016 - February - Accounting and Business Research 47:2 .
ACTUARIAL ASSUMPTIONS
IAS 19
LIABLILITY VALUATION
MANAGERIAL DISCRETION
Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’? Mark Billings, Christopher O’Brien, Margaret Woods & Dev Vencappa. - Routledge: Taylor & Francis Group 2016 - February - Accounting and Business Research 47:2 .
ACTUARIAL ASSUMPTIONS
IAS 19
LIABLILITY VALUATION
MANAGERIAL DISCRETION