Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’? (Record no. 329462)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00619nam a2200181Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170419s9999 xx 000 0 und d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Billings, Mark. |
| 245 ## - TITLE STATEMENT | |
| Title | Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’? |
| 245 ## - TITLE STATEMENT | |
| Statement of responsibility, etc | Mark Billings, Christopher O’Brien, Margaret Woods & Dev Vencappa. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher, distributor, etc | Routledge: Taylor & Francis Group |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc | 2016 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | February |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | Accounting and Business Research |
| Volume number/sequential designation | 47:2 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | ACTUARIAL ASSUMPTIONS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | IAS 19 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | LIABLILITY VALUATION |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | MANAGERIAL DISCRETION |
| Withdrawn status | Lost status | Damaged status | Home library | Current library | Date acquired | Total Checkouts | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|
| College Library | College Library | 04/19/2017 | 04/19/2017 | 04/19/2017 | Periodicals |