IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper

An exploratory study of the exposure draft of IAS 19 due process

  • Samira Demaria

    ()

    (ARIANA - Inverse problems in earth monitoring - I3S - Laboratoire d'Informatique, Signaux, et Systèmes de Sophia Antipolis - UNS - Université Nice Sophia Antipolis - CNRS - CRISAM - Inria Sophia Antipolis - Méditerranée - INRIA)

  • Dominique Dufour

    ()

    (ARIANA - Inverse problems in earth monitoring - I3S - Laboratoire d'Informatique, Signaux, et Systèmes de Sophia Antipolis - UNS - Université Nice Sophia Antipolis - CNRS - CRISAM - Inria Sophia Antipolis - Méditerranée - INRIA)

  • Moïse Louisy-Louis

    ()

    (IUM - International University of Monaco - International University of Monaco)

  • Philippe Luu

    ()

    (AOSTE - Models and methods of analysis and optimization for systems with real-time and embedding constraints - I3S - Laboratoire d'Informatique, Signaux, et Systèmes de Sophia Antipolis - UNS - Université Nice Sophia Antipolis - CNRS - CRISAM - Inria Sophia Antipolis - Méditerranée - INRIA - INRIA Paris-Rocquencourt - INRIA)

Registered author(s):

    In July 2006, the IASB launched a comprehensive review of IAS 19, the main pronouncement relating to the accounting for defined pension obligations. As part of its systematic due process, the Board called for accounting practitioners to express their views on IAS 19. As such, the Exposure Draft (or ED) published in April 2010 produced 227 comment letters in response. Adopting a method of content analysis, this paper concentrates on the comment letters relating to the ED stage and seeks to pinpoint at issues which are of great concern to practitioners. This study has permitted to i) identify the most controversial questions for respondents, ii) highlight relationships between respondents' characteristics and comments, and iii) focus on issues and elements for further research. Because pensions are a sensitive issue, the results of this study could be of interest to researchers, the accounting profession and the public at large.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: https://hal.archives-ouvertes.fr/hal-00690943/document
    Download Restriction: no

    Paper provided by HAL in its series Post-Print with number hal-00690943.

    as
    in new window

    Length:
    Date of creation: 21 May 2012
    Date of revision:
    Publication status: Published in AFC 2012 - 33ème Congrès de l'Association Française de Comptabilité : Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom, 2012
    Handle: RePEc:hal:journl:hal-00690943
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00690943
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Matthias Amen, 2007. "Simulation-Based Comparison of Existent IAS 19 Accounting Options," European Accounting Review, Taylor & Francis Journals, vol. 16(2), pages 243-276.
    2. Aerts, Walter, 2005. "Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 493-517, August.
    3. Alan Richardson & Burkard Eberlein, 2011. "Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board," Journal of Business Ethics, Springer, vol. 98(2), pages 217-245, January.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00690943. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.