Sökning: "Defined benefit pension plans"

Visar resultat 6 - 10 av 15 uppsatser innehållade orden Defined benefit pension plans.

1. 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

   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

3. 7. Kommuners val av pensionsförvaltning : En studie av den kommunala pensionsredovisningen

   Magister-uppsats, Linköpings universitet/Företagsekonomi; Linköpings universitet/Filosofiska fakulteten

   Författare :Berenice Torres Bahamonde; Boris Topic; [2014]
   Nyckelord :Big bath; earnings management; full funding model; income smoothing; Institutional Theory; mixed model; pension accounting; pension management; Positive Accounting Theory; Blandmodell; earnings management; fullfonderingsmodell; institutionell teori; pensionsförvaltning; pensionsredovisning; positiv redovisningsteori; reningsbad; resultatutjämning.;

   Sammanfattning : Inledning: Svenska kommuners verksamhet betecknas som säregen. Till detta hör att kommunerna skiljer sig från den privata sektorn i avseende på målsättning och utförande. En utav de särdrag som finns inom kommunerna är deras redovisning av pensionerna som skall ske enligt blandmodellen. LÄS MER

4. 8. Aktuariella antaganden : En studie om svenska koncerners val

   Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

   Författare :Maria Atto Demirdag; Filiz Södergren Öglü; [2014]
   Nyckelord :Keywords: Defined benefit pension; Actuarial assumptions; Pensionplan funding status; Equity ratio; Earnings management; IAS 19 - Employee Benefit; Aktuariella antaganden;

   Sammanfattning : Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status. Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. LÄS MER

5. 9. Premiepensionens Marknadsrisk : En Monte Carlo-simulering av den allmänna pensionen

   Master-uppsats, Örebro universitet/Handelshögskolan vid Örebro Universitet

   Författare :Carl-Petter Sverresson; Christoffer Östling; [2014]
   Nyckelord :Defined contribution plan; Individual finacial account; Market risk; Replacement ratio; Monte Carlo simulation;

   Sammanfattning : A reforming trend is captured showing that countries are shifting from defined benefit pension systems towards defined contribution systems. The reforms have been justified through predictions that the defined benefit systems will not manage to provide good enough pensions to members in the future. LÄS MER

7. 10. 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

   Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

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

   Sammanfattning : 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. LÄS MER