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Accounting And Finance  

Michael Power

Print publication date:
Nov 2012
Online publication date:
Jun 2013
This article discusses the evolving relationship between accounting and finance, and how this shapes organizational life. It begins with a brief history of financial accounting, followed by an ... More

Accounting Standards for Pension Costs  

Geoffrey Whittington

Print publication date:
Jul 2006
Online publication date:
Sep 2009
This article deals primarily with the problem of accounting for the cost of defined-benefit pension schemes in the accounts of the sponsoring company (the employer). This is one of the ... More

Asset Liability Management  

Rob Bauer, Roy P. M. M. Hoevenaars, and Tom Steenkamp

Print publication date:
Jul 2006
Online publication date:
Sep 2009
Market valuation of assets is a topic that has been discussed for quite some time now, but the valuation of pension contracts including all embedded options is a major challenge for ... More

Exploring the Challenges of Broadening Accounting Reports: Insights from Research  

Brad Potter and Naomi Soderstrom

Print publication date:
Apr 2017
Online publication date:
Oct 2014
Company stakeholders have unprecedented access to information about company activities and are looking beyond accounting reports for broader information to better assist their decisions ... More

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