Sökning: "Stefan Harrå"

Hittade 1 uppsats innehållade orden Stefan Harrå.

  1. 1. Redovisningskonsekvenser vid förändringen av pensionsredovisningen

    Kandidat-uppsats, Avdelningen för ekonomi; Akademin för utbildning och ekonomi

    Författare :Magnus Björk; Stefan Harrå; [2013]
    Nyckelord : IAS 19 ; IAS 19 revised ; corridor method ; pension accounting ; pension liabilities ; defined contribution plans ; actuarial assumptions ; actuarial gains and losses and discount rate .;

    Sammanfattning : Abstract Authors:Stefan Harrå and Magnus Björk Advisor: Markku Penttinen Title: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. LÄS MER