Accounting for Defined Benefit Plans : An International Comparison of Exchange-Listed Companies

Clara Severinsoni iOECD

Organisation for Economic Co-operation and Development

关键词: pension plan assets;    PBO;    DBO;    defined benefit pension plans.;    projected benefit obligation;    pension fund;    FAS 87;    IAS 19;    defined benefit obligation;    pension accounting;   

DOI  :  https://doi.org/10.1787/238220377316

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

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.