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Rules versus principles-based pension accounting standards: An analysis of comparability

Gordon, Isabel; Gallery, Natalie - 2008

Motivated by Schipper and Vincent’s (2003) comment that comparability in financial reporting is under-researched, this paper analyses the comparability construct in the context of pension accounting. In practice, compromises or rules introduced into pension accounting standards are not based...

Persistent link: https://www.econbiz.de/10009437855

Splitting accountability hairs : anomalies in the adaptation of IFRS for SMEs in the UK and Ireland

Arafat, Imam; Dunne, Theresa; Ahmed, Ahmed H. - In: Accounting in Europe 17 (2020) 2, pp. 183-203

Persistent link: https://www.econbiz.de/10012256413

The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards

Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341

Persistent link: https://www.econbiz.de/10013332651

The usefulness of accounting information resulting from standard-setting compromises : the pension accounting case

Cussatt, Marc; Pollard, Troy J.; Stone, Mary S. - In: Accounting horizons : a quarterly publication of the … 33 (2019) 4, pp. 145-165

Persistent link: https://www.econbiz.de/10012155282

Applying conceptual framework principles to superannuation fund accounting

Gallery, Gerry T.; Gallery, Natalie - 2004

The Australian accounting standard AAS 25 Financial Reporting by Superannuation Plans was the first pension accounting …-corporate entities such as superannuation funds. Distorted financial information produced by superannuation plans has potential … relationships in non-corporate entities such as superannuation funds. …

Persistent link: https://www.econbiz.de/10009483333

Factors in managing actuarial assumptions for pension fair value : implications for IAS 19

Hsu, Audrey Wen-hsin; Wu, Chung-fern; Lin, Jui-chia - In: Review of Pacific Basin financial markets and policies 16 (2013) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10010233399

Pension liabilities and conservative financial reporting

Heo, Kyongsun; Chu, Jaeyon; Kim, Jennifer Jae-Young; … - In: Asia-Pacific journal of accounting & economics : … 27 (2020) 6, pp. 649-666

Persistent link: https://www.econbiz.de/10012312078

Discretionary accounting choices : the case of IAS 19 pension accounting

Glaum, Martin; Keller, Tobias; Street, Donna L. - In: Accounting and business research : a research quarterly … 48 (2018) 2, pp. 139-170

Persistent link: https://www.econbiz.de/10011857702

The role of specialists in financial reporting : evidence from pension accounting

Anantharaman, Divya - In: Review of accounting studies 22 (2017) 3, pp. 1261-1306

Persistent link: https://www.econbiz.de/10011743244

Misleading motives : incentives for accounting bias in not-for-profit pension plans

Gupta, Anubhav; Matkin, David - In: Nonprofit and voluntary sector quarterly : journal of … 53 (2024) 4, pp. 997-1027

Persistent link: https://www.econbiz.de/10014581603

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