Value relevance of alternative methods of accounting for actuarial gains and losses
In 2010, IASB published an exposure draft about defined benefit plans where it proposed to eliminate the deferred recognition of actuarial gains and losses. IASB aimed to make fundamental improvements to the recognition, presentation and disclosures of defined benefit plans by mid-2011. To shed ligh...
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| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2017
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| Texto completo: | https://ciencia.iscte-iul.pt/id/ci-pub-501 |
| País: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/14058 |