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Jürgen Heina
₹5,251

by Niels E. Kortleve, Theo E. Nijman, Eduard H. M. Ponds
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The papers collected in this book are about the application of fair-value principles to accounting for pensions and its consequences for pension policy. By comparison with valuing the vast bulk of corporate assets and liabilities, the market values of pension plan assets and liabilities can be estimated relatively accurately.
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