Reforming the Valuation and Funding of Pension Promises: Are Occupational Pension Plans Safer?
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
下载链接：
https://www.oecd.org/en/publications/reforming-the-valuation-and-funding-of-pension-promises_078561284626.html
下载链接
链接失效反馈官方服务：
资源简介：
This paper assesses current regulatory and accounting developments in the OECD area against their purported goals. It specifically considers the different approaches to valuing pension liabilities and questions the possibility of convergence between funding and business accountants' valuation standards for pension liabilities. It concludes that...
