The impact of governmental accounting standards on public-sector pension funding
Divya Anantharaman, Elizabeth Chuk
| Year of publication: |
2024
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|---|---|
| Authors: | Anantharaman, Divya ; Chuk, Elizabeth |
| Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 29.2024, 2, p. 1948-1996
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| Subject: | GASB 67/68 | Pension funding | Public sector pensions | Pensionskasse | Pension fund | Öffentliches Rechnungswesen | Public accounting | Öffentlicher Dienst | Civil service | Altersversorgung im öffentlichen Dienst | Civil service pension | Altersvorsorge | Retirement provision | Großbritannien | United Kingdom | Bilanzierungsgrundsätze | Accounting standards | Umlageverfahren | Pay-as-you-go | Rentenreform | Pension reform |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-022-09746-5 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015133640