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Accounting for Defined Benefit Plans: An International Comparison of Exchange-Listed Companies

Clara Severinson
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Clara Severinson: OECD

No 23, OECD Working Papers on Insurance and Private Pensions from OECD Publishing

Abstract: 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. Comptabilité des regimes de retraite à prestations définies : Une comparaison internationale de sociétés cotées Les plans de retraite à prestations définies peuvent entrainer une des dettes les plus importantes qu'une société cotée puisse inscrire à son bilan. Il existe des conditions requises détaillées afin de comptabiliser de tels engagements. Ce document examine l'impact de ces plans de retraite à prestations définies sur les résultats financiers des sociétés cotée en 2007. Cet impact est comparé et analysé au niveau agrégé du pays ainsi qu’à un niveau plus détaillé pour quelques société qui commanditent des plans de retraite à prestations définies de grande taille.

Keywords: actifs des systèmes de retraite; comptabilité des régimes de retraite; DBO; DBO; defined benefit obligation; defined benefit pension plans.; droits acquis des régimes à prestations définies; FAS 87; FAS87; fonds de pension; IAS 19; IAS 19; PBO; PBO; pension accounting; pension fund; pension plan assets; plans de retraite à prestations définies; projected benefit obligation; valeur actuelle probable des droits acquis (search for similar items in EconPapers)
JEL-codes: G23 G32 M41 M52 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc and nep-cfn
Date: 2008-08-01
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