What is the best accounting policy for gains and losses in pensions?

Detalhes bibliográficos
Autor(a) principal: Barras, Rita Andreia Capelinha
Data de Publicação: 2011
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/10052
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 What is the best accounting policy for gains and losses in pensions?IAS 19Actuarial gains and lossesCorridorDefined benefit plansA 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 emphasized by the changes in IAS 19 proposed by the IASB in 2010. In this context, the primary objective of our analysis is to provide a comparison between the three allowed methods to account for the recognition of actuarial gains and losses, taking into consideration their value relevance for the investor, within defined benefit plans accounting. Our results provide evidence that full recognition of actuarial gains and losses in equity is more value relevant to investors than full recognition in the income statement, and than the recognized smoothed net pension liability through the corridor approach.NSBE - UNLPais, CláudioRUNBarras, Rita Andreia Capelinha2013-07-08T13:44:42Z2011-062011-06-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/10052enginfo: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:RCAAP2024-03-11T03:43:31Zoai:run.unl.pt:10362/10052Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:19:12.000266Repositório 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 What is the best accounting policy for gains and losses in pensions?
title What is the best accounting policy for gains and losses in pensions?
spellingShingle What is the best accounting policy for gains and losses in pensions?
Barras, Rita Andreia Capelinha
IAS 19
Actuarial gains and losses
Corridor
Defined benefit plans
title_short What is the best accounting policy for gains and losses in pensions?
title_full What is the best accounting policy for gains and losses in pensions?
title_fullStr What is the best accounting policy for gains and losses in pensions?
title_full_unstemmed What is the best accounting policy for gains and losses in pensions?
title_sort What is the best accounting policy for gains and losses in pensions?
author Barras, Rita Andreia Capelinha
author_facet Barras, Rita Andreia Capelinha
author_role author
dc.contributor.none.fl_str_mv Pais, Cláudio
RUN
dc.contributor.author.fl_str_mv Barras, Rita Andreia Capelinha
dc.subject.por.fl_str_mv IAS 19
Actuarial gains and losses
Corridor
Defined benefit plans
topic IAS 19
Actuarial gains and losses
Corridor
Defined benefit plans
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 2011
dc.date.none.fl_str_mv 2011-06
2011-06-01T00:00:00Z
2013-07-08T13:44:42Z
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/10362/10052
url http://hdl.handle.net/10362/10052
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
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