Accounting for Defined Benefit Plans: An International Comparison of Exchange-Listed Companies
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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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...
