IAS 19 and Employee Benefits: Some reflections on the Norwegian experience

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	IAS 19 and Employee Benefits: Some reflections on the Norwegian experience
	Lundesgaard, Jon
	2014
出版年	2014
语种	英语
国家	挪威
领域	气候变化
英文摘要	The accounting law of employee benefit plans is complex, and it demands a lot both of prepares and users. It is an observation that this in itself is a problem. Benefit plans include such things as defined benefit pensions. On this, Norwegian companies report according to either the international standard, that is International Accounting Standard (IAS ) 19 Employee Benefits, or the equivalent national standard. A fundamental question is what this does to financial statements, and whether it is an improvement. This has to do with more than just the problem of whether what is reported is distorted or even incorrect. A serious and possible result is that the company’s situation is not understood in its essence, with all what this may lead to. Of course, this is something that concerns all parties involved. The effects of the accounting law of benefit plans are clarified on a more general basis, and by a case study. After a closer analysis of the problem of financial reporting, the conclusion is that the reporting of effects of benefit plans should be limited to notes, or otherwise.
英文关键词	financial accounting, employee benefits, financial reporting regulation
URL	查看原文
来源平台	Center for International Climate and Environmental Research-Oslo (CICERO)
文献类型	科技报告
条目标识符	http://119.78.100.173/C666/handle/2XK7JSWQ/1938
专题	气候变化
推荐引用方式 GB/T 7714	Lundesgaard, Jon. IAS 19 and Employee Benefits: Some reflections on the Norwegian experience,2014.