Essays about: "IAS 19R"

Found 1 essay containing the words IAS 19R.

  1. 1. Is transparent accounting information more value relevant? : A Scandinavian study on the removal of the corridor method.

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Daniel Hermansson; Johan Johnsson; [2015]
    Keywords : Actuarial gains and losses; Corridor method; Disclosure; IAS 19R; IASB; Pension accounting; Recognition; Value relevance;

    Abstract : This paper examines if the value relevance of pension accounting information has increased after the implementation of IAS 19R and its removal of the corridor method, requiring all firms with defined benefit pension plans utilising the corridor method to recognise previously disclosed actuarial gains and losses in the financial statement. With a sample of 185 Scandinavian firms and 370 firm-year observations for 2012 (disclosure year) and 2013 (recognition year) we perform two separate stock-price regressions (one recognition model and one recognition versus disclosure model). READ MORE