Why did preparers lobby to the IASB's pension accounting proposals?
Year of publication: |
2015
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Authors: | Chircop, Justin ; Kiosse, Paraskevi Vicky |
Published in: |
Accounting forum : advancing the interdisciplinary and global connection of accounting research. - [Abingdon] : Routledge, Taylor & Francis Group, ISSN 0155-9982, ZDB-ID 2165079-2. - Vol. 39.2015, 4, p. 268-280
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Subject: | Standard setting | Defined benefit pension plans | Corporate lobbying | IAS 19(R) | IASB | Betriebliche Altersversorgung | Occupational pension plan | Interessenpolitik | Lobbying | IFRS | Standardisierung | Standardization | Pensionskasse | Pension fund |
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