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The Financial Reporting of Pensions
This page was last reviewed in January 2008.
This page was last reviewed in January 2008.
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The ASB in collaboration with EFRAG and other European standard-setters issued the above Discussion Paper in January 2008. The paper sets out for discussion views on appropriate requirements for new accounting standards on pensions. As well as addressing the financial reporting by an employer, it discusses the financial reporting by pension plans. Further details are given in the Brief Guide. |
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