Search Results - "actuarial assumptions"

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    Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’?

    Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’? by Billings, Mark, O'Brien, Christopher, Woods, Margaret, Vencappa, Dev

    Published 2016
    Subjects: “…Actuarial assumptions; IAS 19; Liability valuation; Managerial discretion…”
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    The Causes and Consequences of Differing Pensions Accounting Assumptions in UK Pension Schemes

    The Causes and Consequences of Differing Pensions Accounting Assumptions in UK Pension Schemes by Thomas, Gareth

    Published 2006
    Subjects: “…actuarial assumptions…”
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