Napier, Christopher (2007) Pension accounting and fair value In: The Routledge Companion to Fair Value and Financial Reporting. Routledge.
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The chapter reviews the applicability of the fair value measurement concept to pension assets and liabilities, concluding that difficulties are likely to arise in measuring pension liabilities at far value, owing to the absence of well-developed markets for such liabilities.
This is a Submitted version This version's date is: 2007 This item is not peer reviewed
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Deposited by Research Information System (atira) on 03-Jul-2014 in Royal Holloway Research Online.Last modified on 03-Jul-2014