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- W642051735 abstract "FRS 17 Retirement benefits introduces onto the balance sheets of HE Institutions the surplus or deficits in their funded pension schemes, and introduces new elements into the Income and Expenditure account.This paper sets out some of the rationale for FRS17 and demonstrates the impact on University Finances." @default.
- W642051735 created "2016-06-24" @default.
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- W642051735 date "2009-03-01" @default.
- W642051735 modified "2023-09-27" @default.
- W642051735 title "FRS17 and its Impact on UK Universities" @default.
- W642051735 hasPublicationYear "2009" @default.
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