Essays about: "pension accounting"
Showing result 6 - 9 of 9 essays containing the words pension accounting.
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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. Mandatory Adoption of IFRS: It´s Effect on Accounting Quality, Information Environment and Cost of Equity Capital – The Case of Swedish Banks
University essay from Fakulteten för ekonomi, kommunikation och ITAbstract : IFRS standards are getting acceptance day by day rapidly in all over the world. It is because IFRSs are the global and common language, which are more transparent and comparable for the investors and users residing in different nations. IFRSs are mandatory for all companies listed in capital market within EU from the beginning of 2005. READ MORE
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9. Implementation of Section 404 of the Sarbanes-Oxley Act in a Swedish Environment
University essay from Sektionen för ekonomi och teknik (SET)Abstract : Problem Area: The American company Enron was the seventh largest company notated on the stock market when it went bankrupt due to extensive accounting frauds in December 2001. By manipulating the financial reports, the management of Enron was able to hide huge debts through transactions with external companies. READ MORE
