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...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2008
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| Schriftenreihe: | OECD Working Papers on Insurance and Private Pensions
no.23 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 Online-Ressource (16 p.) 21 x 29.7cm. |
| DOI: | 10.1787/238220377316 |
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| indexdate | 2024-11-26T14:55:59Z |
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| language | English |
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| series2 | OECD Working Papers on Insurance and Private Pensions |
| spelling | Severinson, Clara VerfasserIn 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 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Working Papers on Insurance and Private Pensions no.23 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 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/238220377316 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_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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