Aktuariella vinster och förluster : Valet av redovisningsmetod enligt IAS 19 samt borttagandet av korridormetoden

Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on thre...

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Bibliographic Details
Main Authors: Färnlycke, Sarah, Lundgren, Zandra
Format: Others
Language:Swedish
Published: Södertörns högskola, Institutionen för ekonomi och företagande 2012
Subjects:
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-16931