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Tickell, Geoffrey; Rahman, Monsurur; Alexandre, Romain – American Journal of Business Education, 2013
This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions…
Descriptors: Accounting, Standards, Retirement Benefits, Global Approach
Turner, John A.; And Others – 1993
This book analyzes what happens to the pension benefits of workers who quit or are laid off jobs. The first chapter reviews the connection between job mobility and pension portability. Chapter 2 portrays a labor market undergoing changes that often result in reductions in retirement benefits. Chapter 3 describes job change further by examining…
Descriptors: Adult Education, Age Discrimination, Career Change, Career Planning
General Accounting Office, Washington, DC. – 2003
The General Accounting Office (GAO) studied selected nations' policies to increase the number of older workers participating in the labor force. The main data collection activities were as follows: (1) an analysis of population and labor force data from eight high-income Organisation for Economic Cooperation and Development member nations; (2) an…
Descriptors: Aging (Individuals), Case Studies, Change Strategies, Comparative Analysis