5 uppsatser
… improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial …
Abstract Authors:Stefan Harrå and Magnus Björk Advisor: Markku Penttinen Title: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for …
En studie om IAS 19 och konsekvenserna av dess implementering
… of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity. Purpose: To illustrate …
Vilka intressen påverkar upprättandet av uppdragsbrevet?
Abstract Authors:Stefan Harrå and Magnus Björk Advisor: Markku Penttinen Title: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for …
… No 29, ”Reimbursements to employees”, essentially corresponds to International Accounting Standard No 19, ”Employee Benefits”. The purpose with this graduate paper is to see what effects the transformation to RR 29 / IAS 19 has had on the companies capitalistic structure, i.e …
