Browsing HVL Open by Author "Balchen, Tore"
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Premieavvikets effekt på økonomiske resultater i Haugesund kommune 2002-2016
Balchen, Tore; Øvstedal, Ina Rolfsdatter (Bachelor thesis, 2017)After several years of increasing pension expenses in the municipalities of Norway, a regulatory change was introduced in 2002 to equalize these expenses. With this change a new concept of pension accounting arose that ...