1. Discretion in the accounting for defined benefit obligations – an empirical analysis of German IFRS statements. (22nd July 2014) Authors: SALEWSKI, MARCUS; ZÜLCH, HENNING Journal: Journal of pension economics & finance Issue: Volume 14:Number 3(2015:Jul.) Page Start: 266 Record Type: Journal Article View Content: Available online (eLD content is only available in our Reading Rooms) ↗