Coûts et obligations découlant des régimes de retraite: l'impact d'une modification de norme

Sylvain Durocher and Anne Fortin

ACCRA, 1996, vol. 2, issue 1, 85-102

Abstract: This study concerns the impact of debt ratios of Canadian enterprises on their net exposure arising from the operation of defined benefit pension plans. A significant and similar impact is found throughout the reference period, 19881993. When assessed in comparison with financial statement indicators proposed by the Audit Normalisation Committee of the Canadian Institute of Chartered Accountants, there would need to be a significant before-tax adjustment. The alternative of deferral and subsequent amortisation to income would produce a significant increase in debt ratios for the majority of companies studied. On the other hand, a retroactive imputation against retained earnings would significantly reduce the majority of debt ratios.

Keywords: defined benefit pension plans; debt ratios; standardisation (search for similar items in EconPapers)
Date: 1996
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_021_0085 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-1996-1-page-85.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_021_0085

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().