التفاصيل البيبلوغرافية
| العنوان: |
A step forward? |
| المؤلفون: |
Berger, Jens, Walter, Robert |
| المصدر: |
Accountancy. May2008, Vol. 141 Issue 1377, p78-79. 2p. |
| مصطلحات موضوعية: |
Retirement benefits, Accounting standards, Defined benefit pension plans, Accounting, Corporate finance |
| الشركة/الكيان: |
International Accounting Standards Board |
| مستخلص: |
The article discusses a paper from the International Accounting Standards Board (IASB) that addresses issues involved in accounting for retirement benefits. IASB's report focuses on four areas, including deferred recognition of changes in assets and obligations, reporting for plan assets and liabilities, definition of benefit promises, and accounting for benefits defined as the higher of two sums. |
| قاعدة البيانات: |
Finance Source |
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