The New IAS 19 Exposure Draft:
At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). IAS 19 is the current standard for the financial reporting of company pension obligations that stem from defined benef...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2010
|
| Schriftenreihe: | OECD Working Papers on Finance, Insurance and Private Pensions
no.5 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). IAS 19 is the current standard for the financial reporting of company pension obligations that stem from defined benefit (DB) and similar plans. It is required for exchange-listed companies in many parts of the world. If enacted, the changes to IAS 19 proposed by the IASB are expected to have a significant impact on company financials on a global basis. The following paper summarizes the proposed changes as presented in the April 2010 exposure draft and explores some of their implications. This paper does not cover all the changes proposed by the IASB but attempts to focus on some key and controversial issues. |
| Beschreibung: | 1 Online-Ressource (11 p.) 21 x 29.7cm. |
| DOI: | 10.1787/5km7rq4hlw5g-en |
Internformat
MARC
| LEADER | 00000cam a22000002 4500 | ||
|---|---|---|---|
| 001 | ZDB-13-SOC-061300187 | ||
| 003 | DE-627-1 | ||
| 005 | 20231204121126.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 210204s2010 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1787/5km7rq4hlw5g-en |2 doi | |
| 035 | |a (DE-627-1)061300187 | ||
| 035 | |a (DE-599)KEP061300187 | ||
| 035 | |a (FR-PaOEC)5km7rq4hlw5g-en | ||
| 035 | |a (EBP)061300187 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a G32 |2 jelc | ||
| 084 | |a G23 |2 jelc | ||
| 084 | |a M41 |2 jelc | ||
| 084 | |a M52 |2 jelc | ||
| 100 | 1 | |a Severinson, Clara |e VerfasserIn |4 aut | |
| 245 | 1 | 4 | |a The New IAS 19 Exposure Draft |c Clara, Severinson |
| 264 | 1 | |a Paris |b OECD Publishing |c 2010 | |
| 300 | |a 1 Online-Ressource (11 p.) |c 21 x 29.7cm. | ||
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Working Papers on Finance, Insurance and Private Pensions |v no.5 | |
| 520 | |a At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). IAS 19 is the current standard for the financial reporting of company pension obligations that stem from defined benefit (DB) and similar plans. It is required for exchange-listed companies in many parts of the world. If enacted, the changes to IAS 19 proposed by the IASB are expected to have a significant impact on company financials on a global basis. The following paper summarizes the proposed changes as presented in the April 2010 exposure draft and explores some of their implications. This paper does not cover all the changes proposed by the IASB but attempts to focus on some key and controversial issues. | ||
| 650 | 4 | |a Finance and Investment | |
| 856 | 4 | 0 | |l FWS01 |p ZDB-13-SOC |q FWS_PDA_SOC |u https://doi.org/10.1787/5km7rq4hlw5g-en |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 912 | |a ZDB-13-SOC | ||
| 951 | |a BO | ||
| 912 | |a ZDB-13-SOC | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-13-SOC-061300187 |
|---|---|
| _version_ | 1816797335677566976 |
| adam_text | |
| any_adam_object | |
| author | Severinson, Clara |
| author_facet | Severinson, Clara |
| author_role | aut |
| author_sort | Severinson, Clara |
| author_variant | c s cs |
| building | Verbundindex |
| bvnumber | localFWS |
| collection | ZDB-13-SOC |
| ctrlnum | (DE-627-1)061300187 (DE-599)KEP061300187 (FR-PaOEC)5km7rq4hlw5g-en (EBP)061300187 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/5km7rq4hlw5g-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01953cam a22003852 4500</leader><controlfield tag="001">ZDB-13-SOC-061300187</controlfield><controlfield tag="003">DE-627-1</controlfield><controlfield tag="005">20231204121126.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">210204s2010 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/5km7rq4hlw5g-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627-1)061300187</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KEP061300187</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(FR-PaOEC)5km7rq4hlw5g-en</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EBP)061300187</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">G32</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">G23</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">M41</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">M52</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Severinson, Clara</subfield><subfield code="e">VerfasserIn</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="4"><subfield code="a">The New IAS 19 Exposure Draft</subfield><subfield code="c">Clara, Severinson</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2010</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (11 p.)</subfield><subfield code="c">21 x 29.7cm.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Working Papers on Finance, Insurance and Private Pensions</subfield><subfield code="v">no.5</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). IAS 19 is the current standard for the financial reporting of company pension obligations that stem from defined benefit (DB) and similar plans. It is required for exchange-listed companies in many parts of the world. If enacted, the changes to IAS 19 proposed by the IASB are expected to have a significant impact on company financials on a global basis. The following paper summarizes the proposed changes as presented in the April 2010 exposure draft and explores some of their implications. This paper does not cover all the changes proposed by the IASB but attempts to focus on some key and controversial issues.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance and Investment</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="q">FWS_PDA_SOC</subfield><subfield code="u">https://doi.org/10.1787/5km7rq4hlw5g-en</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">BO</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| id | ZDB-13-SOC-061300187 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:55:57Z |
| institution | BVB |
| language | English |
| open_access_boolean | |
| owner | DE-863 DE-BY-FWS |
| owner_facet | DE-863 DE-BY-FWS |
| physical | 1 Online-Ressource (11 p.) 21 x 29.7cm. |
| psigel | ZDB-13-SOC |
| publishDate | 2010 |
| publishDateSearch | 2010 |
| publishDateSort | 2010 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Working Papers on Finance, Insurance and Private Pensions |
| spelling | Severinson, Clara VerfasserIn aut The New IAS 19 Exposure Draft Clara, Severinson Paris OECD Publishing 2010 1 Online-Ressource (11 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Working Papers on Finance, Insurance and Private Pensions no.5 At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). IAS 19 is the current standard for the financial reporting of company pension obligations that stem from defined benefit (DB) and similar plans. It is required for exchange-listed companies in many parts of the world. If enacted, the changes to IAS 19 proposed by the IASB are expected to have a significant impact on company financials on a global basis. The following paper summarizes the proposed changes as presented in the April 2010 exposure draft and explores some of their implications. This paper does not cover all the changes proposed by the IASB but attempts to focus on some key and controversial issues. Finance and Investment FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/5km7rq4hlw5g-en Volltext |
| spellingShingle | Severinson, Clara The New IAS 19 Exposure Draft Finance and Investment |
| title | The New IAS 19 Exposure Draft |
| title_auth | The New IAS 19 Exposure Draft |
| title_exact_search | The New IAS 19 Exposure Draft |
| title_full | The New IAS 19 Exposure Draft Clara, Severinson |
| title_fullStr | The New IAS 19 Exposure Draft Clara, Severinson |
| title_full_unstemmed | The New IAS 19 Exposure Draft Clara, Severinson |
| title_short | The New IAS 19 Exposure Draft |
| title_sort | new ias 19 exposure draft |
| topic | Finance and Investment |
| topic_facet | Finance and Investment |
| url | https://doi.org/10.1787/5km7rq4hlw5g-en |
| work_keys_str_mv | AT severinsonclara thenewias19exposuredraft AT severinsonclara newias19exposuredraft |