Pension liabilities and conservative financial reporting
Year of publication: |
2020
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Authors: | Heo, Kyongsun ; Chu, Jaeyon ; Kim, Jennifer Jae-Young ; Pae, Jinhan |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 27.2020, 6, p. 649-666
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Subject: | accounting conservatism | actuarial assumptions | defined benefit obligation | Pension accounting | Rechnungswesen | Accounting | Pensionskasse | Pension fund | Pensionsverpflichtungen | Pension obligations | Großbritannien | United Kingdom | Betriebliche Altersversorgung | Occupational pension plan | Altersvorsorge | Retirement provision | Rentenfinanzierung | Pension finance | Gesetzliche Rentenversicherung | Public pension system | IFRS |
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