Sökning: "Swedish pension obligations"

Visar resultat 1 - 5 av 7 uppsatser innehållade orden Swedish pension obligations.

  1. 1. Statsobligationsränta kontra bostadsobligationsränta - en jämförande studie av noterade bolags tillämpning av IAS 19 för svenska pensionsförpliktelser

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Brus Malin; Wilson Linn; [2020-09-08]
    Nyckelord :IAS 19 Ersättning till anställda; pensioner; diskonteringsränta; svenska pensionsförpliktelser; förmånsbestämda pensionsplaner.; IAS 19 Employee benefits; pensions; discount rate; Swedish pension obligations; defined benefit plans.;

    Sammanfattning : Background: When calculating future pension obligations, the debate in Sweden over the past 10 yearshas mainly been about the selected discount rate. IAS 19 states that the discount rate should be determinedby the reference to the market yields on high quality corporate bonds. LÄS MER

  2. 2. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Anders Dahnér; Martin Hallgren; [2019-08-08]
    Nyckelord :Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER

  3. 3. The impact of pension financing on company performance

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :David Elvingsson; Simon Danielsson; [2018]
    Nyckelord :Pensions; ITP2; Discount rate; PRI; Alecta;

    Sammanfattning : The aim of this study is to examine whether the risk and return of Swedish companies differ depending on the way they meet their pensions obligations. In particular we compare the two possible solutions for financing ITP2, that is the PRI-method, where pension provisions are invested in the companies' assets and kept as a liability on the balance sheet, and the Alecta-method, where pension provisions are invested in a pension fund by the insurance company Alecta. LÄS MER

  4. 4. To What Extent Can Member States Have Anti-Avoidance Rules Limiting Interest Deduction? - an Analysis From a Swedish Perspective

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Dejan Pucar; [2015]
    Nyckelord :EU Tax Law; Swedish Tax Law; Anti-Avoidance Rules; Interest Deduction Limitation Rules; Freedom of Establishment; Law and Political Science; Business and Economics;

    Sammanfattning : The Swedish Government introduced the Swedish interest deduction limitation rules as it was identified that the preferential tax treatment of debt in comparison to equity had been used by Multi-National Enterprises for tax planning purposes. The Swedish rules have, however, been under investigation of the European Commission, which, in a letter of formal notice to the Swedish Government, has stated that the rules are incompatible with the fundamental freedoms of EU law. LÄS MER

  5. 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