OECD Working Papers on Insurance and Private Pensions
- Discontinued
- Is continued by :
- OECD Working Papers on Finance, Insurance and Private Pensions
Selected studies on insurance and private pensions policy prepared for use within the OECD and addressing such policy issues as risk management, governance, types of investments, and benefit protection. This working papers series has been discontinued; it is superseded by ‘OECD Working Papers on Finance, Insurance and Private Pensions’ available via: http://dx.doi.org/10.1787/20797117.
- ISSN: 19936397 (online)
- https://doi.org/10.1787/19936397
Accounting for Defined Benefit Plans
An International Comparison of Exchange-Listed Companies
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.
Keywords: pension plan assets, PBO, DBO, defined benefit pension plans., projected benefit obligation, pension fund, FAS 87, IAS 19, defined benefit obligation, pension accounting
JEL:
M41: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics / Accounting and Auditing / Accounting;
G23: Financial Economics / Financial Institutions and Services / Non-bank Financial Institutions; Financial Instruments; Institutional Investors;
M52: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics / Personnel Economics / Personnel Economics: Compensation and Compensation Methods and Their Effects;
G32: Financial Economics / Corporate Finance and Governance / Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
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