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

Listed author(s):
  • Samira Demaria


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

  • Dufour Dominique

    (IAE Nice - Institut d'Administration des Entreprises - Nice - UNS - Université Nice Sophia Antipolis)

  • Moise Louisy-Louis

    (IUM - International University of Monaco - International University of Monaco, IAE Nice - Institut d'Administration des Entreprises - Nice - UNS - Université Nice Sophia Antipolis)

  • Philippe Luu

    (IAE Nice - Institut d'Administration des Entreprises - Nice - UNS - Université Nice Sophia Antipolis, GRM - Groupe de Recherche en Management - IAE Toulon - Institut d'Administration des Entreprises - Toulon - USTV - Université Sud Toulon Var - Institut d'Administration des Entreprises (IAE) - Nice - UTLN - Université de Toulon - Université Nice Sophia Antipolis [UNS] : EA4711)

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    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 Discussion Paper (or DP) released in March 2008 generated 150 comment letters and 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 the accounting profession and the public at large.

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    Paper provided by HAL in its series Post-Print with number halshs-00721326.

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    Date of creation: 09 May 2012
    Publication status: Published in EAA congress, May 2012, Lubjana, Slovenia
    Handle: RePEc:hal:journl:halshs-00721326
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    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.:

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    1. 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.
    2. Hooghiemstra, Reggy, 2010. "Letters to the shareholders: A content analysis comparison of letters written by CEOs in the United States and Japan," The International Journal of Accounting, Elsevier, vol. 45(3), pages 275-300, September.
    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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