Fair Value and Pension Fund Management
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portes grátis
Fair Value and Pension Fund Management
Kortleve, Niels E.; Ponds, Eduard H. M.; Nijman, Theo E.
Emerald Publishing Limited
05/2006
220
Dura
Inglês
9780444522450
15 a 20 dias
Written in accordance with the rules set by the International Accounting Standards Board, this work deals with the application of fair-value principles to accounting for pensions. It is of interest to pension professionals, pension fund trustees, and regulators.
Part I: General 1. Introduction (N. Kortleve, T. Nijman, E. Ponds). 2. Pension funds at risk (C. van Ewijk, M. van de Ven). 3. Building better pension plans on a fair value foundation (K. Ambachtsheer). Part II: Technical 4. The fair value principle (J. Exley). 5. Techniques for market-consistent valuation of contingent claims (J. Hibbert, S. Morrison, C. Turnbull). 6. Valuation and risk management of inflation sensitive pension right (T. Nijman, R. Koijen). 7. Fair value of pension fund liabilities and consequences for Strategic Asset Allocation (A. Foley, A. Serjantov, R. Smit). Part III: Application 8. Fair value accounting and pension benefits guarantees (Z. Bodie). 9. Value and risk sharing in defined benefit pension plans (A. Smith). 10. Pension deals and value-based ALM (N. Kortleve, E. Ponds).
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Written in accordance with the rules set by the International Accounting Standards Board, this work deals with the application of fair-value principles to accounting for pensions. It is of interest to pension professionals, pension fund trustees, and regulators.
Part I: General 1. Introduction (N. Kortleve, T. Nijman, E. Ponds). 2. Pension funds at risk (C. van Ewijk, M. van de Ven). 3. Building better pension plans on a fair value foundation (K. Ambachtsheer). Part II: Technical 4. The fair value principle (J. Exley). 5. Techniques for market-consistent valuation of contingent claims (J. Hibbert, S. Morrison, C. Turnbull). 6. Valuation and risk management of inflation sensitive pension right (T. Nijman, R. Koijen). 7. Fair value of pension fund liabilities and consequences for Strategic Asset Allocation (A. Foley, A. Serjantov, R. Smit). Part III: Application 8. Fair value accounting and pension benefits guarantees (Z. Bodie). 9. Value and risk sharing in defined benefit pension plans (A. Smith). 10. Pension deals and value-based ALM (N. Kortleve, E. Ponds).
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
