Wharton Pension Research Council Working Papers
 

Title

Changes in Accounting Practices Will Drive Pension Paradigm Shifts

Document Type

Working Paper

Date of this Version

1-1-2004

Abstract

Recent events have prompted a growing awareness of the need for internationally comparable pension accounting standards. This chapter examines recent and anticipated changes in worldwide accounting practices, and our focus is on the issue of whether pension accounting standards are consistent with the economics of pension finance. We examine trends toward convergence and place particular emphasis on the movement to fair value accounting standards. We also analyze potential impacts of likely accounting changes and transition rules on pension funding in the US and other countries

Comments

The published version of this Working Paper may be found in the 2005 publication: Reinventing the Retirement Paradigm.

Working Paper Number

WP2004-08

Copyright/Permission Statement

©2004 Pension Research Council of the Wharton School of the University of Pennsylvania. All Rights Reserved.

Share

COinS
 

Date Posted: 30 August 2019