TY  - BOOK
AU  - Billings, Mark.
TI  - Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’?
PB  - Routledge: Taylor & Francis Group
KW  - ACTUARIAL ASSUMPTIONS
KW  - IAS 19
KW  - LIABLILITY VALUATION
KW  - MANAGERIAL DISCRETION
ER  -