Pension accounting and fair value

Napier, Christopher

(2007)

Napier, Christopher (2007) Pension accounting and fair value
In: The Routledge Companion to Fair Value and Financial Reporting. Routledge.

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Abstract

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.

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This is a Submitted version
This version's date is: 2007
This item is not peer reviewed

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https://repository.royalholloway.ac.uk/items/5d98056f-3c4c-d976-8183-7fb7d3bf8eaf/4/

Item TypeBook Item
TitlePension accounting and fair value
AuthorsNapier, Christopher
Uncontrolled KeywordsFair value, Accounting for retirement benefits, Pension assets, Pension liabilities
DepartmentsFaculty of History and Social Science\Management
Research Groups and Centres\Management\Information and Communication Management

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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


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