Improving the disclosure basis of pension accounting
Year of publication: |
2014
|
---|---|
Authors: | Chang, Chun-chia ; Duke, Joanne C. ; Hsieh, Su-jane |
Published in: |
The journal of corporate accounting & finance. - Hoboken, NJ : Wiley, ISSN 1044-8136, ZDB-ID 1113073-8. - Vol. 25.2013/14, 4, p. 63-70
|
Subject: | Betriebliche Altersversorgung | Occupational pension plan | Auskunftspflicht | Disclosure regulation | Unternehmenspublizität | Corporate disclosure | IFRS | Rechnungswesen | Accounting | Pensionskasse | Pension fund | Bilanzierung | Balancing accounts |
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