FRS 17 early adoption and market evaluation of pension disclosures in the UK
Full adoption of FRS 17, the accounting standard for retirement benefits, was optional for UK companies from June 22, 2001 until January 1, 2005. Although the Accounting Standard Board (ASB) encouraged early adoption, the continued use of the prior standard, SSAP 24, has been widespread. If the use...
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University of Manchester
2008
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.629694 |