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Pension and OPEB accounting: Time for a new look at market-related values

✍ Scribed by Murray S. Akresh; Barbara S. Bald

Book ID: 102874599
Publisher: John Wiley and Sons
Year: 1997
Tongue: English
Weight: 585 KB
Volume: 8
Category: Article
ISSN: 1044-8136
DOI: 10.1002/jcaf.3970080209

No coin nor oath required. For personal study only.

✦ Synopsis

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 market‐related value (MRV) approaches, and suggest guidelines for a management action plan.

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