Research Catalog
Accounting for Defined Benefit Plans An International Comparison of Exchange-Listed Companies
- Title
- Accounting for Defined Benefit Plans [electronic resource]: An International Comparison of Exchange-Listed Companies / Clara Severinson
- Author
- Severinson, Clara.
- Publication
- Paris : OECD Publishing, 2008.
Available Online
Details
- Description
- 17 p.; 21 x 29.7cm.
- Summary
- 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.
- Series Statement
- OECD Working Papers on Insurance and Private Pensions, 1993-6397 ; no.23
- Uniform Title
- OECD Working Papers on Insurance and Private Pensions, no.23.
- Subject
- Finance and Investment
- LCCN
- 10.1787/238220377316
- OCLC
- oecd-lib-004830
- Author
- Severinson, Clara.
- Title
- Accounting for Defined Benefit Plans [electronic resource]: An International Comparison of Exchange-Listed Companies / Clara Severinson
- Imprint
- Paris : OECD Publishing, 2008.
- Series
- OECD Working Papers on Insurance and Private Pensions, 1993-6397 ; no.23OECD Working Papers on Insurance and Private Pensions, 1993-6397 ; no.23.
- Connect to:
- Indexed Term
- Finance and Investment
- Other Standard Identifier
- 10.1787/238220377316 doi