OBLIGATIONS ATTACHED TO COMPANY PENSION PLAN AGREEMENTS IN VALUATION OF THE FIRM

被引：0

作者：

LOCHERBACH, G ^{[1
]}

机构：

[1] BURO DR HEUBECK,COLOGNE,GERMANY

来源：

BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS | 1993年 / 45卷 / 01期

关键词：

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：59 / 65

页数：7

共 29 条

[1] PENSION PLAN OBLIGATIONS - THE REAL IMPACT
SEAMAN, JF
HENSOLD, HH
[J]. JOURNAL OF ACCOUNTANCY, 1982, 154 (01): : 82 - 88
[2] BUSINESS FIRM PENSION OBLIGATIONS - GERMAN - HEISSMANN
HARTMANN, B
[J]. ZEITSCHRIFT FUR BETRIEBSWIRTSCHAFT, 1957, 27 (7-8): : 468 - 468
[3] COMPANY PENSION OBLIGATIONS - GERMAN - HEISSMANN,E
HARTMANN, B
[J]. ZEITSCHRIFT FUR BETRIEBSWIRTSCHAFT, 1961, 31 (09): : 576 - 576
[4] Measuring and reporting the actuarial obligations of the Canada Pension Plan
Billig, Assia
Menard, Jean-Claude
[J]. INTERNATIONAL SOCIAL SECURITY REVIEW, 2018, 71 (03) : 49 - 71
[5] The Value and Credit Relevance of Multiemployer Pension Plan Obligations
Chen, Ting
Martin, Xiumin
Mashruwala, Christina A.
Mashruwala, Shamin D.
[J]. ACCOUNTING REVIEW, 2015, 90 (05): : 1907 - 1938
[6] EXCHANGE ACT SECTION 16 - OBLIGATIONS OF PENSION PLAN BENEFICIARIES
不详
[J]. SECURITIES REGULATION LAW JOURNAL, 1974, 2 (01): : 74 - 75
[7] Pension plan valuation and dynamic mortality tables.
Cossette, H
Delwarde, A
Denuit, M
[J]. INSURANCE MATHEMATICS & ECONOMICS, 2005, 37 (02): : 397 - 397
[8] The effect of a switch of management company on pension plan fees
Abinzano, Isabel
Muga, Luis
Santamaria, Rafael
[J]. SPANISH JOURNAL OF FINANCE AND ACCOUNTING-REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDAD, 2022, 51 (02): : 133 - 159
[9] Sponsoring company finance, investment and pension plan funding
Webb, David C.
[J]. ECONOMIC JOURNAL, 2007, 117 (520): : 738 - 760
[10] THE DB UNDERPIN HYBRID PENSION PLAN: FAIR VALUATION AND FUNDING
Chen, Kai
Hardy, Mary
[J]. NORTH AMERICAN ACTUARIAL JOURNAL, 2009, 13 (04) : 407 - 424

← 1 2 3 →