Sökning: "defined benefit plans."
Visar resultat 16 - 20 av 23 uppsatser innehållade orden defined benefit plans..
16. Premiepensionens Marknadsrisk : En Monte Carlo-simulering av den allmänna pensionen
Master-uppsats, Örebro universitet/Handelshögskolan vid Örebro UniversitetSammanfattning : 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
17. 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 institutionenSammanfattning : 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
18. Redovisningskonsekvenser vid förändringen av pensionsredovisningen
Kandidat-uppsats, Avdelningen för ekonomi; Akademin för utbildning och ekonomiSammanfattning : 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
19. Betalningsplaner vid virkesköp : förutsättningar, möjligheter och risker
Master-uppsats, SLU/Dept. of Forest ProductsSammanfattning : För att den svenska skogsindustrin även fortsättningsvis skall kunna bidra positivt till den svenska ekonomin så är virkesförsörjning till industrierna kritisk. Den svenska skogen ägs till 50 procent av privata skogsägare (Skogsstyrelsen, 2012). LÄS MER
20. Aktuariella vinster och förluster : Valet av redovisningsmetod enligt IAS 19 samt borttagandet av korridormetoden
Kandidat-uppsats, Institutionen för ekonomi och företagandeSammanfattning : Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. LÄS MER