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1. 1. 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 institutionen

   Author : Frida Martinsson; Kristina Edqvist; [2013-06-12]
   Keywords : IAS 19; discount rate; yield on mortgage bonds; new accounting practice.;

   Abstract : 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