English, Article, Journal or magazine article edition: Accounting for Defined Benefit Plans: An International Comparison of Exchange-Listed Companies Clara Severinson

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Bookmark: http://trove.nla.gov.au/version/87217
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Accounting for Defined Benefit Plans: An International Comparison of Exchange-Listed Companies
Author
  • Clara Severinson
Physical Description
  • preprint
Notes
  • Defined benefit pension plans can entail one of the biggest liabilities that an exchange-listed company has on its balance-sheet. There exist comprehensive requirements for the reporting of such liabilities. This paper examines the impact that defined benefit pension plans had on the financial results of exchange-listed companies in 2007. This impact has been compared and analysed at the aggregated country level, as well as in more detail for some specific companies that sponsor large defined benefit pension plans. Comptabilité des regimes de retraite à prestations définies : Une comparaison internationale de sociétés cotéesLes plans de retraite à prestations définies peuvent entrainer une des dettes les plus importantes qu'une société cotée puisse inscrire à son bilan. Il existe des conditions requises détaillées afin de comptabiliser de tels engagements. Ce document examine l'impact de ces plans de retraite à prestations définies sur les résultats financiers des sociétés cotée en 2007. Cet impact est comparé et analysé au niveau agrégé du pays ainsi qu’à un niveau plus détaillé pour quelques société qui commanditent des plans de retraite à prestations définies de grande taille.
  • pension fund, fonds de pension, defined benefit pension plans., IAS 19, FAS 87, projected benefit obligation, defined benefit obligation, PBO, DBO, pension accounting, pension plan assets, plans de retraite à prestations définies, IAS 19, FAS87, valeur actuelle probable des droits acquis, droits acquis des régimes à prestations définies, PBO, DBO, comptabilité des régimes de retraite, actifs des systèmes de retraite
  • RePEc:oec:dafaab:23-en
Language
  • English
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