The Causes and Consequences of Differing Pensions Accounting Assumptions in UK Pension Schemes

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The Causes and Consequences of Differing Pensions Accounting Assumptions in UK Pension Schemes

Anecdotal evidence and a number of empirical studies from the US suggest that the providers of corporate pension schemes may manipulate the actuarial assumptions used to estimate the value of the scheme. By manipulating the pension scheme assumptions corporations can reduce their required contribut...

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Bibliographic Details
Main Author:	Thomas, Gareth
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2006
Subjects:	actuarial assumptions pension assumptions pensions accounting FRS 17 IAS 19
Online Access:	https://eprints.nottingham.ac.uk/20255/

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