publication . Article . 2008

Adoption of IAS 19R by Europe's Premier Listed Companies: Corridor approach versus Full Recognition: Summary of an ACCA Research Monograph

Jan D. Fasshauer; Martin Glaum; Donna L. Street;
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  • Published: 30 Aug 2008 Journal: Journal of International Accounting, Auditing and Taxation, volume 17, pages 113-122 (issn: 1061-9518, Copyright policy)
  • Publisher: Elsevier BV
Abstract
This report provides a summary of a research monograph sponsored by the Association of Chartered Certified Accountants (ACCA) [Fasshauer, J., Glaum, M., & Street, D. L. (2008). Adoption of IAS 19R by Europe’s premier listed companies: Corridor approach versus full recognition. An ACCA research report, London] and is based on our in-depth analysis of the defined benefit pension plan disclosures provided in the year 2005 by companies constituting the premier segments of 20 European exchanges. Most importantly, the study identifies the method these companies selected under International Accounting Standard (IAS) 19 for the recognition of actuarial gains/losses, pro...
Subjects
free text keywords: Accounting, Finance
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