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Accounting for Defined Benefit Plans: An International Comparison of Exchange-Listed Companies

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Author Info
Clara Severinson
Abstract

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.

Comptabilité des regimes de retraite à prestations définies : Une comparaison internationale de sociétés cotées
Les plans de retraite à prestations définies peuvent entrainer une des dettes les plus importantes qu'une société cotée puisse inscrire à son bilan. Il existe des conditions requises détaillées afin de comptabiliser de tels engagements. Ce document examine l'impact de ces plans de retraite à prestations définies sur les résultats financiers des sociétés cotée en 2007. Cet impact est comparé et analysé au niveau agrégé du pays ainsi qu’à un niveau plus détaillé pour quelques société qui commanditent des plans de retraite à prestations définies de grande taille.

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File URL: http://dx.doi.org/10.1787/238220377316
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Publisher Info
Paper provided by OECD, Directorate for Financial and Enterprise Affairs in its series OECD Working Papers on Insurance and Private Pensions with number 23.

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Date of creation: Aug 2008
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Handle: RePEc:oec:dafaab:23-en

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Related research
Keywords: DBO; defined benefit obligation; defined benefit pension plans.; FAS 87; IAS 19; PBO; pension accounting; pension fund; pension plan assets; projected benefit obligation; actifs des systèmes de retraite; comptabilité des régimes de retraite; DBO; droits acquis des régimes à prestations définies; FAS87; fonds de pension; IAS 19; PBO; plans de retraite à prestations définies; valeur actuelle probable des droits acquis;

Find related papers by JEL classification:
G23 - Financial Economics - - Financial Institutions and Services - - - Pension Funds; Other Private Financial Institutions
G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Capital and Ownership Structure
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
M52 - Business Administration and Business Economics; Marketing; Accounting - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects

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This page was last updated on 2009-12-11.

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