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Fodor's Oregon

9780679000792

Fodor's Oregon

  • ISBN 13:

    9780679000792

  • ISBN 10:

    0679000798

  • Format: Paperback
  • Copyright: 05/01/1998
  • Publisher: Fodors Travel Pubns
  • Newer Edition
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Summary

"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 reporting because fair-value principles are not applied. Numerous studies have documented the distorting effects that those accounting practices have had on corporate pension funding and asset allocation decision. The publication of this book offers great value to pension professionals, pension fund trustees, regulators, and indeed anyone with a serious interest in pension policy."--BOOK JACKET.

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