A CONTINGENT CLAIMS MODEL FOR PENSION COSTS
Financial statements contain corporate pension plan information. This information includes a value for the unfunded pension liability. The unfunded pension liability is the present value of the future expected difference between the underlying pension plan portfolio and the retirement day benefits. The distribution of possible differences provides a valuation problem for accountants.
|Authors:||WILLINGER, GEOFFREY LEE|
Florida State University Libraries
|Subject:||Business Administration | Accounting|
|Type of publication:||Other|
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