An exploratory study of the exposure draft of IAS 19 due process

Samira Demaria (), Dominique Dufour (), Moïse Louisy-Louis () and Philippe Luu ()
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Samira Demaria: GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique - UniCA - Université Côte d'Azur
Dominique Dufour: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur
Moïse Louisy-Louis: IUM - International University of Monaco
Philippe Luu: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur

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Abstract: In July 2006, the IASB launched a comprehensive review of IAS 19, the main pronouncement relating to the accounting for defined pension obligations. As part of its systematic due process, the Board called for accounting practitioners to express their views on IAS 19. As such, the Exposure Draft (or ED) published in April 2010 produced 227 comment letters in response. Adopting a method of content analysis, this paper concentrates on the comment letters relating to the ED stage and seeks to pinpoint at issues which are of great concern to practitioners. This study has permitted to i) identify the most controversial questions for respondents, ii) highlight relationships between respondents' characteristics and comments, and iii) focus on issues and elements for further research. Because pensions are a sensitive issue, the results of this study could be of interest to researchers, the accounting profession and the public at large.

Keywords: net interest approach; rendement net; due process; IAS 19 (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00690943
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Published in AFC 2012 - 33ème Congrès de l'Association Française de Comptabilité : Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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