Sökning: "Actuarial gains and losses"

Visar resultat 1 - 5 av 10 uppsatser innehållade orden Actuarial gains and losses.

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

   Master-uppsats, Umeå universitet/Företagsekonomi

   Författare :Victor Lake; Sebastian Bauer; [2016]
   Nyckelord :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.;

   Sammanfattning : 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. LÄS MER

3. 2. Is transparent accounting information more value relevant? : A Scandinavian study on the removal of the corridor method.

   Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Daniel Hermansson; Johan Johnsson; [2015]
   Nyckelord :Actuarial gains and losses; Corridor method; Disclosure; IAS 19R; IASB; Pension accounting; Recognition; Value relevance;

   Sammanfattning : This paper examines if the value relevance of pension accounting information has increased after the implementation of IAS 19R and its removal of the corridor method, requiring all firms with defined benefit pension plans utilising the corridor method to recognise previously disclosed actuarial gains and losses in the financial statement. With a sample of 185 Scandinavian firms and 370 firm-year observations for 2012 (disclosure year) and 2013 (recognition year) we perform two separate stock-price regressions (one recognition model and one recognition versus disclosure model). LÄS MER

4. 3. Konsekvenser vid slopandet av korridormetoden : Engångseffekten på eget kapital

   Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

   Författare :Cecilia Jarnbo; Sophie Ljungberg; [2015]
   Nyckelord :IAS 19; corridor approach; defined benefit plans; pension; actuarial gains and losses; IAS 19; korridormetoden; förmånsbestämda pensionsplaner; pension; aktuariella vinster och förluster;

   Sammanfattning : Hur företag påverkades av slopandet av korridormetoden varierade från företag till företag. Dock hade alla undersökta företag som tillämpat korridormetoden räkenskapsår 2012, ackumelerade underskott. Den totala genomsnittliga effekten på eget kapial blev en minskning med -4,49 procent. LÄS MER

5. 4. 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

   Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :Jetmire Isufi; Wilma Hedberg; [2014-06-11]
   Nyckelord :IAS 19; defined benefit plans; earnings management; the corridor;

   Sammanfattning : 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. LÄS MER

7. 5. Elimineringen av korridormetoden - Hur svenska företags nyckeltal påverkas

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Janina Patricia Aarts; Tina Ausmaa; [2013]
   Nyckelord :IAS 19; corridor method; actuarial gains and losses; defined benefit obligation; financial key ratios;

   Sammanfattning : In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. LÄS MER