Essays about: "defined benefit plans"
Showing result 6 - 8 of 8 essays containing the words defined benefit plans.
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6. 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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7. The emergence of an accounting practice –An analysis of how the changes in interpretation and application of IAS 19 paragraph 83 resulted in a new accounting practice in Sweden
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and discussion: IAS 19 paragraph 83 addresses the estimation of the discount rate used for determination of the present value of defined benefit pension plans. Until 2010, the paragraph was consistently applied within Sweden, when all companies agreed that the yield on government bonds should be used as a reference for the discount rate. READ MORE
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8. Betalningsplaner vid virkesköp : förutsättningar, möjligheter och risker
University essay from SLU/Dept. of Forest ProductsAbstract : För att den svenska skogsindustrin även fortsättningsvis skall kunna bidra positivt till den svenska ekonomin så är virkesförsörjning till industrierna kritisk. Den svenska skogen ägs till 50 procent av privata skogsägare (Skogsstyrelsen, 2012). READ MORE
