Pension and OPEB accounting: Time for a
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Murray S. Akresh; Barbara S. Bald
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Article
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1997
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John Wiley and Sons
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English
β 585 KB
## Abstract Companies have begun to reassess how they value pension plan assets for expense measurement. The authors discuss how to value plan assets, contrast various marketβrelated value (MRV) approaches, and suggest guidelines for a management action plan.