Fair Value and Pension Fund Management (English, Niels E. Kortleve | Theo E. Nijman | Eduard H. M. Ponds)
by Niels E. Kortleve | Theo E. Nijman | Eduard H. M. Ponds
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Book Details
Publisher
Elsevier Science Ltd
Language
English
ISBN-13
9780444522450
ISBN-10
044452245X
Author
Niels E. Kortleve | Theo E. Nijman | Eduard H. M. Ponds
About the Book
The papers collected in this book are about the application of fair-value principles to accounting for pensions and its consequences for pension policy. By comparison with valuing the vast bulk of corporate assets and liabilities, the market values of pension plan assets and liabilities can be estimated relatively accurately. Nevertheless, pension accounting has been, and largely still is, one of the most arcane and opaque areas of financial repo…
ISBN: 9780444522450
ISBN-13: 9780444522450
ISBN-10: 044452245X
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Product ID: isbn-9780444522450
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