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Fair Value and Pension Fund Management
Niels E. Kortleve (Ed.)
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Description for Fair Value and Pension Fund Management
Hardcover. Written in accordance with the rules set by the International Accounting Standards Board, this work deals with the application of fair-value principles to accounting for pensions. It is of interest to pension professionals, pension fund trustees, and regulators. Editor(s): Kortleve, Niels E.; Nijman, Theo E.; Ponds, Eduard H. M. Num Pages: 220 pages, Illustrations. BIC Classification: KCP; KFFP. Category: (P) Professional & Vocational. Dimension: 249 x 171 x 13. Weight in Grams: 530.
The papers collected in this book are about the application of fair-value principles to accounting for pensions and its consequences for pension policy. By comparison with valuing the vast bulk of corporate assets and liabilities, the market values of pension plan assets and liabilities can be estimated relatively accurately. Nevertheless, pension accounting has been, and largely still is, one of the most arcane and opaque areas of financial reporting because fair-value principles are not applied. Numerous studies have documented the distorting effects that those accounting practices have had on corporate pension funding and asset allocation decision. According to new rules ... Read more
The papers collected in this book are about the application of fair-value principles to accounting for pensions and its consequences for pension policy. By comparison with valuing the vast bulk of corporate assets and liabilities, the market values of pension plan assets and liabilities can be estimated relatively accurately. Nevertheless, pension accounting has been, and largely still is, one of the most arcane and opaque areas of financial reporting because fair-value principles are not applied. Numerous studies have documented the distorting effects that those accounting practices have had on corporate pension funding and asset allocation decision. According to new rules ... Read more
Product Details
Format
Hardback
Publication date
2006
Publisher
Emerald Group Publishing Limited United Kingdom
Number of pages
220
Condition
New
Number of Pages
220
Place of Publication
Kidlington, United Kingdom
ISBN
9780444522450
SKU
V9780444522450
Shipping Time
Usually ships in 7 to 11 working days
Ref
99-1
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