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Journal Articles

Financial reporting and economic implications of statements of financial standards No. 132(R) and No. 158

Sergey Komissarov
Journal: Review of Accounting and Finance
Review of Accounting and Finance (2014) 13 (1): 88–103.
https://doi.org/10.1108/RAF-08-2011-0023
Published: 04 February 2014
... Publishing Limited 2014 Accounting for pensions Accounting guidance For the most of the last decade both the actual rates of return and interest rates remained near historic lows. A combination of low interest rates and negative equity returns drives down the funded status of a pension plan...
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