This paper explores the financial statement implications of alternative measurement bases underlying defined benefit pension accounting rules via a simulation analysis.
Professor of Financial Accounting, EDHEC Business School
|Type :||Working paper|
|Date :||le 21/10/2010|
|Extra information :||For more information, please contact Joanne Finlay, EDHEC Research and Development Department [ email@example.com ] The contents of this paper do not necessarily reflect the opinions of EDHEC Business School.|
|Research Cluster :||Finance|