Accounting for Defined Benefit Plans [E-Book]: An International Comparison of Exchange-Listed Companies / Clara Severinson
Severinson, Clara.
Paris : OECD Publishing, 2008
17 p. ; 21 x 29.7cm.
englisch
10.1787/238220377316
OECD Working Papers on Insurance and Private Pensions ; 23
Finance and Investment
Full Text
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.