Value relevance of excess return on pension assets and pension OCI components
Year of publication: |
2022
|
---|---|
Authors: | Yu, Kun |
Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 52.2022, 4, p. 347-376
|
Subject: | IFRS | OCI | pension | SFAS No. 158 | value relevance | Altersvorsorge | Retirement provision | Kapitaleinkommen | Capital income | Pensionskasse | Pension fund | Großbritannien | United Kingdom | Bilanzielle Bewertung | Accounting valuation | Gesetzliche Rentenversicherung | Public pension system | Rentenfinanzierung | Pension finance | Bilanzrecht | Accounting law | Betriebliche Altersversorgung | Occupational pension plan | Private Altersvorsorge | Private retirement provision | Bilanzierungsgrundsätze | Accounting standards |
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