Peer-Reviewed Journal Details
Mandatory Fields
Garvey Anne M, McNally Bridget & O'Connor Thomas G
2019
Unknown
JOURNAL OF FINANCIAL REGULATION AND COMPLIANCE
Valuation of Defined Benefit Pension Schemes in IAS 19 Employee Benefits – True and Fair?
In Press
()
Optional Fields
27
31
42
This paper argues that the accounting standards’ requirement for the valuation of pension scheme liabilities, potentially produces an artificial result which is at odds with the “faithful representation” and “relevance” objectives of these standards.
Grant Details