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

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  • Samira Demaria

    () (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis - UCA - Université Côte d'Azur - CNRS - Centre National de la Recherche Scientifique - UCA - Université Côte d'Azur)

  • Dominique Dufour

    () (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis - UCA - Université Côte d'Azur - CNRS - Centre National de la Recherche Scientifique - UCA - Université Côte d'Azur)

  • 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 - CRISAM - Inria Sophia Antipolis - Méditerranée - Inria - Institut National de Recherche en Informatique et en Automatique - Inria Paris-Rocquencourt - Inria - Institut National de Recherche en Informatique et en Automatique - COMRED - COMmunications, Réseaux, systèmes Embarqués et Distribués - I3S - Laboratoire d'Informatique, Signaux, et Systèmes de Sophia Antipolis - UNS - Université Nice Sophia Antipolis - UCA - Université Côte d'Azur - CNRS - Centre National de la Recherche Scientifique - UCA - Université Côte d'Azur)

Abstract

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.

Suggested Citation

  • Samira Demaria & Dominique Dufour & Moïse Louisy-Louis & Philippe Luu, 2012. "An exploratory study of the exposure draft of IAS 19 due process," Post-Print hal-00690943, HAL.
  • Handle: RePEc:hal:journl:hal-00690943 Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00690943
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    References listed on IDEAS

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    1. 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.
    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. Matthias Amen, 2007. "Simulation-Based Comparison of Existent IAS 19 Accounting Options," European Accounting Review, Taylor & Francis Journals, vol. 16(2), pages 243-276.
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    Keywords

    net interest approach; IAS 19; due process; rendement net;

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