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Keywords: Discount rate
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Journal Articles
Changes to the growth and discount rates and asset impairment
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (4-5): 577–592.
Published: 30 June 2020
...Maxeem Georges Purpose With timeliness and measurement of asset impairments as well as management opportunistic behaviour being topical, since the issuance of Australian Accounting Standards Board (AASB) 136, this study aims to examine whether assumptions about growth and discount rates made about...
Journal Articles
Pension plans assumptions: the case of discount rate
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2019) 32 (1): 36–49.
Published: 07 May 2019
... 09 10 2018 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Managerial discretion Value relevance Discount rate International accounting standard Defined benefit plans IAS 19 The accounting for defined benefit plans...
