Sökning: "Keywords: Defined benefit pension"

Hittade 2 uppsatser innehållade orden Keywords: Defined benefit pension.

  1. 1. 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

  3. 2. 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