How should pension benefit liabilities and social policy cash transfer liabilities be presented in the government financial statements: Current presentation mode or the mode of international IPSAS standards?

L Oulasvirta

How should pension benefit liabilities and social policy cash transfer liabilities be presented in the government financial statements: Current presentation mode or the mode of international IPSAS standards?

Research output: Contribution to journal › Comment/debate › Scientific

Original language	English
Pages (from-to)	223-237
Journal	Liiketaloudellinen Aikakauskirja
Volume	2008
Issue number	2
Publication status	Published - 2008
Publication type	B1 Journal article

Cite this

@article{ef2270bd93624865ad383b37aa1baad3,

title = "How should pension benefit liabilities and social policy cash transfer liabilities be presented in the government financial statements: Current presentation mode or the mode of international IPSAS standards?",

author = "L Oulasvirta",

year = "2008",

language = "English",

volume = "2008",

pages = "223--237",

journal = "Liiketaloudellinen Aikakauskirja",

issn = "0024-3469",

number = "2",

}

How should pension benefit liabilities and social policy cash transfer liabilities be presented in the government financial statements: Current presentation mode or the mode of international IPSAS standards? / Oulasvirta, L.

In: Liiketaloudellinen Aikakauskirja, Vol. 2008, No. 2, 2008, p. 223-237.

Research output: Contribution to journal › Comment/debate › Scientific

TY - JOUR

T1 - How should pension benefit liabilities and social policy cash transfer liabilities be presented in the government financial statements: Current presentation mode or the mode of international IPSAS standards?

AU - Oulasvirta, L

PY - 2008

Y1 - 2008

M3 - Comment/debate

VL - 2008

SP - 223

EP - 237

JO - Liiketaloudellinen Aikakauskirja

JF - Liiketaloudellinen Aikakauskirja

SN - 0024-3469

IS - 2

ER -