20080101-an-unreal-number

Object Type: Asset
In Folder: CT ready for deletion

Expand to show object metadata

20080101-an-unreal-number

In this paper, we consider whether pension accounting is aligned with the objectives of financial reporting. We: briefly review those objectives and the nature of the information needed to fulfil them; discuss changing views of the nature of the pension obligation and the ways in which pension accounting has evolved to reflect those views; and evaluate different pension accounting approaches.

Dublin Core Metadata

title: An unreal number. How company pension accounting fosters an illusion of certainty

creator: David Blake

creator: Zaki Khorasanee,

creator: John Pickles

creator: David Tyrrall

subject: Disclosure requirements

subject: Conceptual Framework for Financial Reporting

subject: Financial services and regulation

subject: Marketing and PR

description: In this paper, we consider whether pension accounting is aligned with the objectives of financial reporting. We: briefly review those objectives and the nature of the information needed to fulfil them; discuss changing views of the nature of the pension obligation and the ways in which pension accounting has evolved to reflect those views; and evaluate different pension accounting approaches.

publisher: Pensions Institute

contributor: ICAEW Charitable Trust

date: 2008-01-01

type: text

format: pdf

identifier:

source:

language: en

relation:

coverage:

rights:

Show more ▼