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Pension and OPEB accounting: Time for a new look at market‐related values

 

作者: Murray S. Akresh,   Barbara S. Bald,  

 

期刊: Journal of Corporate Accounting&Finance  （WILEY Available online 1997）
卷期: Volume 8, issue 2  

页码: 115-122

 

ISSN:1044-8136

 

年代: 1997

 

DOI:10.1002/jcaf.3970080209

 

出版商: Wiley Subscription Services, Inc., A Wiley Company

 

数据来源: WILEY

 

摘要:

AbstractCompanies have begun to reassess how they value pension plan assets for expense measurement. The authors discuss how to value plan assets, contrast various market‐related value (MRV) approaches, and suggest guidelines for a management action pla

 

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