Essays about: "Wilma Hedberg"
Found 1 essay containing the words Wilma Hedberg.
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1. Earnings Management Under IAS 19 –An analysis of the extent to which entities alter assumptions when accounting for employee benefits before and after the amendment of IAS 19
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : The amendments to the existing standard IAS 19 published in 2011 changed the requirements concerning the reporting of defined benefit plans for public entities applying IFRS, effective as of January 2013 with full retrospective application. The revised standard from 2011 prevent earnings management through the deferring and concealment of some actuarial gains and losses, but still leave scope for professional assumptions concerning the determination of the discount rate. READ MORE
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