Pension obligations in the European Union : a case study for accounting policy
Year of publication: |
Dez 2017
|
---|---|
Authors: | Biondi, Yuri ; Boisseau-Sierra, Marion |
Published in: |
Accounting, Economics, and Law : AEL ; a convivium. - Berlin : De Gruyter, ISSN 2152-2820, ZDB-ID 2629308-0. - Vol. 7.2017, 3, p. 1-27
|
Subject: | pension provision | pension benefit | pension liability | IPSAS | EPSAS | pension fund management | actuarial evaluation | public sector accounting regulation | public finances | Pensionskasse | Pension fund | Gesetzliche Rentenversicherung | Public pension system | Altersvorsorge | Retirement provision | Rentenfinanzierung | Pension finance | Großbritannien | United Kingdom | Pensionsverpflichtungen | Pension obligations | Betriebliche Altersversorgung | Occupational pension plan | EU-Staaten | EU countries | Rentenreform | Pension reform | Öffentliches Rechnungswesen | Public accounting | Private Altersvorsorge | Private retirement provision |
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