Analysis of Pension Schemes Disclosures of UK - FTSE 100 Companies 2005-2006
This study aims to examine the level and quality of disclosures with regard to pension obligations, with particular focus on principal actuarial assumptions among the FTSE 100 companies under IFRS and UK GAAP in 2005 and 2006. The increasing risks behind the pension liabilities have highlighted the...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2007
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| Online Access: | https://eprints.nottingham.ac.uk/21606/ |