Accounting for Defined Benefit Plans: An International Comparison of Exchange-Listed Companies
Defined benefit pension plans can entail one of the biggest liabilities that an exchange-listed company has on its balance-sheet. There exist comprehensive requirements for the reporting of such liabilities. This paper examines the impact that defined benefit pension plans had on the financial resul...
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Paris
OECD Publishing
2008
|
| Series: | OECD Working Papers on Insurance and Private Pensions
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| Subjects: | |
| Online Access: | Volltext |
| Summary: | Defined benefit pension plans can entail one of the biggest liabilities that an exchange-listed company has on its balance-sheet. There exist comprehensive requirements for the reporting of such liabilities. This paper examines the impact that defined benefit pension plans had on the financial results of exchange-listed companies in 2007. This impact has been compared and analysed at the aggregated country level, as well as in more detail for some specific companies that sponsor large defined benefit pension plans |
| Physical Description: | 1 Online-Ressource (16 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/238220377316 |
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Record in the Search Index
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| language | English |
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| physical | 1 Online-Ressource (16 Seiten) 21 x 29.7cm |
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| spelling | Severinson, Clara Verfasser aut Accounting for Defined Benefit Plans An International Comparison of Exchange-Listed Companies Clara Severinson = Comptabilité des regimes de retraite à prestations définies : Une comparaison internationale de sociétés cotées / Clara Severinson Comptabilité des regimes de retraite à prestations définies Paris OECD Publishing 2008 1 Online-Ressource (16 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Working Papers on Insurance and Private Pensions Defined benefit pension plans can entail one of the biggest liabilities that an exchange-listed company has on its balance-sheet. There exist comprehensive requirements for the reporting of such liabilities. This paper examines the impact that defined benefit pension plans had on the financial results of exchange-listed companies in 2007. This impact has been compared and analysed at the aggregated country level, as well as in more detail for some specific companies that sponsor large defined benefit pension plans Finance and Investment https://doi.org/10.1787/238220377316 Verlag kostenfrei Volltext |
| spellingShingle | Severinson, Clara Accounting for Defined Benefit Plans An International Comparison of Exchange-Listed Companies Finance and Investment |
| title | Accounting for Defined Benefit Plans An International Comparison of Exchange-Listed Companies |
| title_alt | Comptabilité des regimes de retraite à prestations définies |
| title_auth | Accounting for Defined Benefit Plans An International Comparison of Exchange-Listed Companies |
| title_exact_search | Accounting for Defined Benefit Plans An International Comparison of Exchange-Listed Companies |
| title_exact_search_txtP | Accounting for Defined Benefit Plans An International Comparison of Exchange-Listed Companies |
| title_full | Accounting for Defined Benefit Plans An International Comparison of Exchange-Listed Companies Clara Severinson = Comptabilité des regimes de retraite à prestations définies : Une comparaison internationale de sociétés cotées / Clara Severinson |
| title_fullStr | Accounting for Defined Benefit Plans An International Comparison of Exchange-Listed Companies Clara Severinson = Comptabilité des regimes de retraite à prestations définies : Une comparaison internationale de sociétés cotées / Clara Severinson |
| title_full_unstemmed | Accounting for Defined Benefit Plans An International Comparison of Exchange-Listed Companies Clara Severinson = Comptabilité des regimes de retraite à prestations définies : Une comparaison internationale de sociétés cotées / Clara Severinson |
| title_short | Accounting for Defined Benefit Plans |
| title_sort | accounting for defined benefit plans an international comparison of exchange listed companies |
| title_sub | An International Comparison of Exchange-Listed Companies |
| topic | Finance and Investment |
| topic_facet | Finance and Investment |
| url | https://doi.org/10.1787/238220377316 |
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