The Importance of Reporting a Pension System’s Income Statement and Budgeted Variances in a Fair and Sustainable Scheme-Reference-Cited by-同舟云学术

The Importance of Reporting a Pension System’s Income Statement and Budgeted Variances in a Fair and Sustainable Scheme

Published:2021 Issue: Volume: Page:229-234
ISSN:
Container-title:Mathematical and Statistical Methods for Actuarial Sciences and Finance
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Author:

Garvey Anne Marie,Ventura-Marco Manuel,Vidal-Meliá Carlos

Publisher

Springer International Publishing

Link

https://link.springer.com/content/pdf/10.1007/978-3-030-78965-7_34

Reference7 articles.

1. Pérez-Salamero González, J.M., Ventura-Marco, M., Vidal-Meliá, C.: A “Swedish’’ actuarial balance sheet for a notional defined contribution pension scheme with disability and minimum pension benefits. Int. Soc. Secur. Rev. 70(3), 79–104 (2017). https://doi.org/10.1111/issr.12143/full

2. International Public Sector Accounting Standards Board (IPSASB). The conceptual framework for general purpose financial reporting by public sector entities. In: Handbook of International Public Sector Accounting Pronouncements, vol. 1. International Federation of Accountants—International Public Sector Accounting Standards Board, New York, NY. https://www.ipsasb.org/publications/2018-handbook-international-public-sector-accounting-pronouncements-15 (2018)

3. International Public Sector Accounting Standards Board (IPSASB). IPSAS 1: Presentation of financial statements. In: Handbook of International Public Sector Accounting Pronouncements, vol. 1. International Federation of Accountants—International Public Sector Accounting Standards Board, New York, NY. https://www.ipsasb.org/publications/2018-handbook-international-public-sector-accounting-pronouncements-15 (2018)

4. Garvey, A.M., Ventura-Marco, M., Vidal-Meliá, C.: Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits. Econ. Res. Konomska Istraẑivanj 34(1), 292–310 (2021). https://doi.org/10.1080/1331677X.2020.1782246

5. The Swedish Pension System (TSPS). Orange annual report 2018. In: Settergren, O. (ed.) Swedish Pensions Agency (Pensionsmyndigheten), Stockholm. https://www.pensionsmyndigheten.se/other-languages/en/en/publications/2018-handbook-international-public-sector-accounting-pronouncements-15 (2019)