Pension plans assumptions: the case of discount rate
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 of this paper is to investigate what eff...
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| Format: | article |
| Language: | eng |
| Published: |
2022
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| Online Access: | http://hdl.handle.net/10400.5/24533 |
| Country: | Portugal |
| Oai: | oai:www.repository.utl.pt:10400.5/24533 |