FRS17 and the Sterling Double A Corporate Yield Curve
Article Abstract:
An analysis is presented of the discount rate for liability analysis of defined benefit pension plans as a yield originated from the double A corporate yield curve. Article argues that yield curve analysis is a valid option to current FRS17 recommendations.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2005
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Discussion of Determinants of actuarial valuation method changes for pension funding and reporting: evidence from the UK
Article Abstract:
Paul J.M. Klumpes and Mark Whittington studied the response of companies within the United Kingdom to a changing regulatory requirement intended to restrict the under-funding of defined benefit pension plans. Their research is examined here.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2003
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Discussion of On the existence of visual technical patterns in the UK stock market
Article Abstract:
This paper comments on the work of Edward R. Dawson and James M. Steeley regarding finding visual technical patterns in the stock market of the United Kingdom.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2003
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