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Fair-value pension accounting
Hann, Rebecca N.; Heflin, Frank; Subramanayam, K. R. - In: Journal of accounting & economics 44 (2007) 3, pp. 328-358
Persistent link: https://www.econbiz.de/10003587112
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Fair-Value Pension Accounting
Hann, Rebecca N.; Heflin, Frank; Subramanyam, K.R - 2007
We compare the value and credit relevance of financial statements under fair-value and smoothing (SFAS-87) models of pension accounting. The fair-value model does not improve the value relevance of the balance sheet and may impair that of income and the combined financial statements, unless...
Persistent link: https://www.econbiz.de/10014051989
Cover Image
Fair-Value Pension Accounting
Hann, Rebecca N.; Heflin, Frank; Subramanyam, K.R - 2007
We compare the value and credit relevance of financial statements under fair-value and smoothing (SFAS-87) models of pension accounting. The fair-value model does not improve the value relevance of the balance sheet and may impair that of income and the combined financial statements, unless...
Persistent link: https://www.econbiz.de/10014053648