Valuation of defined benefit pension schemes in IAS 19 employee benefits - true and fair?
نویسندگان
چکیده
منابع مشابه
IAS 19 and the market valuation of UK DB pensions
This paper investigates how defined benefit pensions deficits/surpluses influence UK company valuation under the fair value accounting regime that became mandatory in 2006 with the introduction of IAS 19. Using a sample of FTSE firms from 2006 to 2012 we find that reported pension deficits significantly reduce the market value of a company, with the market valuation of deficits being larger tha...
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ژورنال
عنوان ژورنال: Journal of Financial Regulation and Compliance
سال: 2019
ISSN: 1358-1988
DOI: 10.1108/jfrc-03-2018-0048