1887

OECD Working Papers on 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 This working papers series has been discontinued; it is superseded by ‘OECD Working Papers on Finance, Insurance and Private Pensions’ available via: http://dx.doi.org/10.1787/20797117.

English

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.

English

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 / Pension Funds; 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
This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error