Accounting Standards for Pension Costs

The Oxford Handbook of Pensions and Retirement Income

Volumn , Issue , 2006, Pages

  Whittington, Geoffrey ^a,b  

^a IASB ^*  (United Kingdom)

^b UNIVERSITY OF CAMBRIDGE   (United Kingdom)

Author keywords

Accounting standards; Accounting standards board; Defined benefit pension; FRS 17; Pension costs; STRGL

Indexed keywords

EID: 79956148781     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.1093/oxfordhb/9780199272464.003.0026     Document Type: Chapter

References (13)

1. AASB (2004). AASB 119, Employee Benefits. Melbourne: Australian Accounting Standards Board.
2. ASB (2000). FRS 17, Retirement Benefits. London: The Accounting Standards Board.
3. ASC (1988). SSAP 24, Accounting for Pension Costs. London: Accounting Standards Committee.
4. BODIE, Z. (1991). 'Shortfall risk and pension asset allocation'. Financial Analysts Journal, 47/3: 57-61.
5. EXLEY, C. J., MEHTA, S. J. B., and SMITH, A. D. (1997). 'The financial theory of defined benefit pension schemes'. British Actuarial Journal, 3(iv): 835-938.
6. FASB (1985). SFAS 87, Employers' Accounting for Pensions, Stamford, Conn.: Financial Accounting Standards Board.
7. GRIFFITHS, I. (1986). Creative Accounting, or How to Make your Profits What you Want Them to Be. London: Sidgwick and Jackson.
8. HARRIS, T., MICHAELIDES, L., and WEYNS, G. (2003). UK Pensions: Is it just a Storm in a Teacup? London: Morgan Stanley.
9. IASB (2004)a. IAS 39, Financial Instruments: Recognition and Measurement (rev., Mar.). London: International Accounting Standards Board.
10. IASB (2004)b. Amendment to IAS 19, Employee Benefits-Actuarial Gains and Losses, Group Plans and Disclosures (Dec.). London: International Accounting Standards Board.
11. IASC (1993). IAS 19, Retirement Benefits. London: International Accounting Standards Committee.
12. IFRIC (2004). Interpretation D 9: Employee Benefit Plans with a Promised Return on Contributions or National Contributions. London: International Accounting Standards Board.
13. WILSON, A., DAVIES, M., CURTIS, M. and WILKINSON-RIDDLE, G. (2001). UK & International GAAP. London: Butterworth-Tolley.