What is the best accounting policy for gains and losses in pensions?
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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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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 |
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info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
NSBE - UNL |
publisher.none.fl_str_mv |
NSBE - UNL |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799137835810291712 |