An exploratory study of the exposure draft of IAS 19 due process
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.
|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|
|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
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- Matthias Amen, 2007. "Simulation-Based Comparison of Existent IAS 19 Accounting Options," European Accounting Review, Taylor & Francis Journals, vol. 16(2), pages 243-276.
- 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.
- 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.
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