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Keywords: IAS 19
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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
...Ana Isabel Morais; Inês Pinto Purpose In 2009, the International Accounting Standards Board started revising International Accounting Standard (IAS) 19 to improve the requirements for managing the annual expense of a pension plan. The revised standard became effective in 2013. The purpose...
