The usefulness of accounting information resulting from standard-setting compromises : the pension accounting case
Marc Cussatt, Troy J. Pollard, Mary S. Stone
| Year of publication: |
2019
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|---|---|
| Authors: | Cussatt, Marc ; Pollard, Troy J. ; Stone, Mary S. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 33.2019, 4, p. 145-165
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| Subject: | accounting standards | standard-setting compromise | pension accounting | other comprehensive income | reclassification adjustments | IFRS | Bilanzierungsgrundsätze | Accounting standards | Betriebliche Altersversorgung | Occupational pension plan | Bilanzrecht | Accounting law | Rechnungswesen | Accounting | Standardisierung | Standardization |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/acch-52552 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012155282