Southville International School and Colleges

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Billings, Mark.

Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’? Mark Billings, Christopher O’Brien, Margaret Woods & Dev Vencappa. - Routledge: Taylor & Francis Group 2016 - February - Accounting and Business Research 47:2 .

Subjects--Topical Terms:
ACTUARIAL ASSUMPTIONS
IAS 19
LIABLILITY VALUATION
MANAGERIAL DISCRETION