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Two essays on managerial discretion in pension accounting under SFAS 87

Two essays on managerial discretion in pension accounting under SFAS 87
Paper図書
by Erin A. MooreUniversity Microfilms Internationalc2006
Other Libraries in Japan
  • Subject HeadingPensions -- United States -- Accounting
  • Subject Heading (ID)Pensions -- United States -- Accounting

Employer accounting for pensions : an analysis of the Financial Accounting Standards Board's preliminary views and exposure draft pbk.

Employer accounting for pensions : an analysis of the Financial Accounting Standards Board's preliminary views and exposure draft pbk.
Paper図書
by E.L. Hicks and C.L. TrowbridgePublished for the Pension Research Council by R.D. Irwin1985
Other Libraries in Japan
  • Subject HeadingPensions -- United States -- Accounting
  • Subject Heading (ID)Pensions -- United States -- Accounting

Market reactions to accounting policy deliberations : the case of pensions, SFAS no. 87

Market reactions to accounting policy deliberations : the case of pensions, SFAS no. 87
Microform図書
Gopalakrishnan, VenkataramanUniversity Microfilms International1986
Other Libraries in Japan
  • Subject HeadingPensions -- United States -- Accounting Stock exchanges -- United Sta...
  • Subject Heading (ID)Pensions -- United States -- Accounting Stock exchanges -- United Sta...

A model of NYSE firm manager position and participation choice on the March 1985 FASB exposure draft : employers' accounting for pensions

A model of NYSE firm manager position and participation choice on the March 1985 FASB exposure draft : employers' accounting for pensions
Paper図書
by Georgia Pierce SaemannUMI Dissertation Information Service1987
Other Libraries in Japan
  • Subject Heading... United States Pensions -- United States -- Accounting
  • Subject Heading (ID)... United States Pensions -- United States -- Accounting

A model of NYSE firm manager position and participation choice on the March 1985 FASB exposure draft : employers' accounting for pensions

A model of NYSE firm manager position and participation choice on the March 1985 FASB exposure draft : employers' accounting for pensions
Microform図書
Saemann, Georgia PierceUMI1987
Other Libraries in Japan
  • Subject Heading... United States Pensions -- United States -- Accounting
  • Subject Heading (ID)... United States Pensions -- United States -- Accounting

An analysis of the relationship between the discretionary actuarial factors used by a firm and certain firm-specific variables

An analysis of the relationship between the discretionary actuarial factors used by a firm and certain firm-specific variables
Microform図書
Bayer, Frieda Anna ForchtUniversity Microfilms International1984
Other Libraries in Japan
  • Subject HeadingOld age pensions -- United States -- Accounting Income accounting
  • Subject Heading (ID)Old age pensions -- United States -- Accounting Income accounting

Preliminary views--a field test : employers' accounting for pensions

Preliminary views--a field test : employers' accounting for pensions
Paper図書
Financial Accounting Standards Board of the Financial Accounting Foundationc1983
Other Libraries in Japan
  • Subject HeadingOld age pensions -- United States -- Accounting -- Evaluation
  • Subject Heading (ID)Old age pensions -- United States -- Accounting -- Evaluation

The valuation of corporate pension obligations : a contingent claims model and some empirical tests

The valuation of corporate pension obligations : a contingent claims model and some empirical tests
Microform図書
Seow, Gim-SeongUniversity Microfilms International1985
Other Libraries in Japan
  • Subject HeadingPension trusts -- United States -- Accounting Old age pensions -- United States -- Accounting
  • Subject Heading (ID)Pension trusts -- United States -- Accounting Old age pensions -- United States -- Accounting

An investigation of the users of public employee retirement system financial information and the informational needs of those users

An investigation of the users of public employee retirement system financial information and the informational needs of those users
Microform図書
Aldridge, Charles RichardUniversity Microfilms International1984
Other Libraries in Japan
  • Subject HeadingCivil service -- Pensions -- United States -- Accounting Fonction publique -- Pensions...
  • Subject Heading (ID)Civil service -- Pensions -- United States -- Accounting Fonction publique -- Pensions...

Accounting for pension costs : current practices in Canada, the United Kingdom, and the United States

Accounting for pension costs : current practices in Canada, the United Kingdom, and the United States
Paper図書
Accountants International Study Groupc1977
Other Libraries in Japan
  • Subject HeadingOld age pensions -- United States -- Accounting Old age pensions -- Canada --...
  • Subject Heading (ID)Old age pensions -- United States -- Accounting Old age pensions -- Canada --...

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