000 00619nam a2200181Ia 4500
008 170419s9999 xx 000 0 und d
100 _aBillings, Mark.
245 _aDiscretion in accounting for pensions under IAS 19: using the ‘magic telescope’?
245 _cMark Billings, Christopher O’Brien, Margaret Woods & Dev Vencappa.
260 _bRoutledge: Taylor & Francis Group
260 _c2016
300 _aFebruary
440 _aAccounting and Business Research
_v47:2
650 _aACTUARIAL ASSUMPTIONS
650 _aIAS 19
650 _aLIABLILITY VALUATION
650 _aMANAGERIAL DISCRETION
999 _c329462
_d329462