Pensions accounting and value relevance

Detalhes bibliográficos
Autor(a) principal: Anjos, Gustavo Saraiva dos
Data de Publicação: 2012
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/9588
Resumo: A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
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spelling Pensions accounting and value relevanceValue relevanceCorridor approachDefined benefit plansIAS 19A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and EconomicsThe importance of this research is related with the value of the value relevance literature and its contribution to accounting setters. It is indeed emphasized by the changes in IAS 19 proposed by the IASB in 2010. In this context, the primary objective of this study is to provide a literature review regarding post-retirement benefits with focus in defined benefit plans, taking into consideration the way to account for that and its relation with equity value and also the value relevance from an investor perspective within benefit plans accounting. As conclusion, we identified in previous literature that the full recognition of actuarial gains and losses in equity is more value relevant to the investor, wich is according the last amendment of IAS 19, and its main proposition is the elimination of the corridor approach.NSBE - UNLPais, CláudioRUNAnjos, Gustavo Saraiva dos2013-05-14T09:15:15Z2012-062012-06-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/9588enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-05-22T17:13:17Zoai:run.unl.pt:10362/9588Portal AgregadorONGhttps://www.rcaap.pt/oai/openairemluisa.alvim@gmail.comopendoar:71602024-05-22T17:13:17Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Pensions accounting and value relevance
title Pensions accounting and value relevance
spellingShingle Pensions accounting and value relevance
Anjos, Gustavo Saraiva dos
Value relevance
Corridor approach
Defined benefit plans
IAS 19
title_short Pensions accounting and value relevance
title_full Pensions accounting and value relevance
title_fullStr Pensions accounting and value relevance
title_full_unstemmed Pensions accounting and value relevance
title_sort Pensions accounting and value relevance
author Anjos, Gustavo Saraiva dos
author_facet Anjos, Gustavo Saraiva dos
author_role author
dc.contributor.none.fl_str_mv Pais, Cláudio
RUN
dc.contributor.author.fl_str_mv Anjos, Gustavo Saraiva dos
dc.subject.por.fl_str_mv Value relevance
Corridor approach
Defined benefit plans
IAS 19
topic Value relevance
Corridor approach
Defined benefit plans
IAS 19
description A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
publishDate 2012
dc.date.none.fl_str_mv 2012-06
2012-06-01T00:00:00Z
2013-05-14T09:15:15Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/9588
url http://hdl.handle.net/10362/9588
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv NSBE - UNL
publisher.none.fl_str_mv NSBE - UNL
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv mluisa.alvim@gmail.com
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