Value relevance of alternative methods of accounting for actuarial gains and losses
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://ciencia.iscte-iul.pt/id/ci-pub-501 http://hdl.handle.net/10071/14058 |
Resumo: | In 2010, IASB published an exposure draft about defined benefit plans where it proposed to eliminate the deferred recognition of actuarial gains and losses. IASB aimed to make fundamental improvements to the recognition, presentation and disclosures of defined benefit plans by mid-2011. To shed light on the debate on the recognition of actuarial gains and losses of defined benefit plans, this paper investigates the value relevance of financial information under three alternative methods of recognising actuarial gains and losses allowed by IAS 19: employee benefits (2004): the profit or loss method, the equity recognition method and the corridor method. Findings suggest that the equity recognition method, i.e., the recognition of all actuarial gains and losses in equity, best reflects the market’s valuation of actuarial gains and losses of defined benefit plans. |
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Value relevance of alternative methods of accounting for actuarial gains and lossesActuarial gainsActuarial lossesCorridorEquityDefined benefit plansPensionsValue relevanceAccountingIn 2010, IASB published an exposure draft about defined benefit plans where it proposed to eliminate the deferred recognition of actuarial gains and losses. IASB aimed to make fundamental improvements to the recognition, presentation and disclosures of defined benefit plans by mid-2011. To shed light on the debate on the recognition of actuarial gains and losses of defined benefit plans, this paper investigates the value relevance of financial information under three alternative methods of recognising actuarial gains and losses allowed by IAS 19: employee benefits (2004): the profit or loss method, the equity recognition method and the corridor method. Findings suggest that the equity recognition method, i.e., the recognition of all actuarial gains and losses in equity, best reflects the market’s valuation of actuarial gains and losses of defined benefit plans.Inderscience Enterprises Ltd.2017-07-17T14:34:55Z2011-01-01T00:00:00Z20112017-07-17T14:33:29Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://ciencia.iscte-iul.pt/id/ci-pub-501http://hdl.handle.net/10071/14058eng1740-800810.1504/IJAAPE.2012.043966Morais, A. I.info: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:RCAAP2024-07-07T02:28:06Zoai:repositorio.iscte-iul.pt:10071/14058Portal AgregadorONGhttps://www.rcaap.pt/oai/openairemluisa.alvim@gmail.comopendoar:71602024-07-07T02:28:06Repositório 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 |
Value relevance of alternative methods of accounting for actuarial gains and losses |
title |
Value relevance of alternative methods of accounting for actuarial gains and losses |
spellingShingle |
Value relevance of alternative methods of accounting for actuarial gains and losses Morais, A. I. Actuarial gains Actuarial losses Corridor Equity Defined benefit plans Pensions Value relevance Accounting |
title_short |
Value relevance of alternative methods of accounting for actuarial gains and losses |
title_full |
Value relevance of alternative methods of accounting for actuarial gains and losses |
title_fullStr |
Value relevance of alternative methods of accounting for actuarial gains and losses |
title_full_unstemmed |
Value relevance of alternative methods of accounting for actuarial gains and losses |
title_sort |
Value relevance of alternative methods of accounting for actuarial gains and losses |
author |
Morais, A. I. |
author_facet |
Morais, A. I. |
author_role |
author |
dc.contributor.author.fl_str_mv |
Morais, A. I. |
dc.subject.por.fl_str_mv |
Actuarial gains Actuarial losses Corridor Equity Defined benefit plans Pensions Value relevance Accounting |
topic |
Actuarial gains Actuarial losses Corridor Equity Defined benefit plans Pensions Value relevance Accounting |
description |
In 2010, IASB published an exposure draft about defined benefit plans where it proposed to eliminate the deferred recognition of actuarial gains and losses. IASB aimed to make fundamental improvements to the recognition, presentation and disclosures of defined benefit plans by mid-2011. To shed light on the debate on the recognition of actuarial gains and losses of defined benefit plans, this paper investigates the value relevance of financial information under three alternative methods of recognising actuarial gains and losses allowed by IAS 19: employee benefits (2004): the profit or loss method, the equity recognition method and the corridor method. Findings suggest that the equity recognition method, i.e., the recognition of all actuarial gains and losses in equity, best reflects the market’s valuation of actuarial gains and losses of defined benefit plans. |
publishDate |
2011 |
dc.date.none.fl_str_mv |
2011-01-01T00:00:00Z 2011 2017-07-17T14:34:55Z 2017-07-17T14:33:29Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ciencia.iscte-iul.pt/id/ci-pub-501 http://hdl.handle.net/10071/14058 |
url |
https://ciencia.iscte-iul.pt/id/ci-pub-501 http://hdl.handle.net/10071/14058 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
1740-8008 10.1504/IJAAPE.2012.043966 |
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 |
Inderscience Enterprises Ltd. |
publisher.none.fl_str_mv |
Inderscience Enterprises Ltd. |
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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1817546249469952000 |