Essays about: "totalresultat rapportering"

Found 1 essay containing the words totalresultat rapportering.

  1. 1. Has the amendment of IAS 19 increased the value-relevance of OCI in the Swedish stock market?

    University essay from Umeå universitet/Företagsekonomi

    Author : Victor Lake; Sebastian Bauer; [2016]
    Keywords : Value-relevance; accounting standard change; pension accounting; IAS 19; defined benefit pensions; OCI; comprehensive income reporting.; Värde-relevans; redovisningsreglers förändring; pensionsredovisning; IAS 19; förmånsbestämda pensioner; Övrigt totalresultat; totalresultat rapportering.;

    Abstract : The evidence of this research paper suggests an increased value-relevance of OCI in the Swedish stock market after the 2011 amendment of IAS 19. This amendment eliminated the popular corridor approach that ‘smoothed’ the recognition of actuarial gains and losses and required companies instead to recognize such remeasurements directly to their full extent in OCI. READ MORE