Elimineringen av korridormetoden - Hur svenska företags nyckeltal påverkas
In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method. This is achieved by recalculating three successive annual income statements and balance sheets of companies that used the corridor method. The recalculated financial statements where all actuarial gains and losses are recognized according to the new standard are then used to calculate new key ratios. The conclusion of the study is that the solvency decreases slightly for a large majority of the companies and the return on equity increases slightly for most companies as a result of the elimination of the corridor method.