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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. Nevertheless, pension accounting has been, and largely
still is, one of the most arcane and opaque areas of financial
reportiong because fair-value principles are not applied. Numerous
studies have documented the distorting effects that those
accounting practices have had on corporate pension funding and
asset allocation decision. According to new rules adopted by the
International Accounting Standards Board, certain fair-value
principles will have to be applied in the year 2006. The
publication of this book now is thus just-in-time. It offers great
value to pension professionals, pension fund trustees, regulators,
and indeed anyone with a serious interest in pension policy.
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