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  1. 1. Kommunernas dolda pensionsskuld

    Kandidat-uppsats, Institutionen för ekonomi och företagande

    Författare :Marie Hägglund; Jonna Nické; [2012]
    Nyckelord :;

    Sammanfattning : Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. LÄS MER