《国际会计准则第19号——雇员福利》中设定受益养老金计划的估值——真实和公平?

Q3 Social Sciences Social Security Bulletin Pub Date : 2019-01-07 DOI:10.1108/JFRC-03-2018-0048
A. Garvey, Bridget McNally, Thomas O'Connor
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引用次数: 1

摘要

本文旨在论证,在计划发起公司的财务报表中,会计准则对固定收益养老金计划估值的要求可能会产生与这些标准的“忠实代表”和“相关性”目标不一致的人为结果。设计/方法/方法该方法是对相关报告准则的理论分析,并使用一个实际例子来证明受托人采用套期保值方法进行组合投资的影响。调查结果如果养老基金从事资产负债匹配并投资于"无风险"资产,其期限、数量和持续时间/期限旨在匹配其部分或全部计划负债,则所要求的会计处理可能导致赞助公司的财务报表每年报告波动的盈余或赤字,这可能是不准确的和误导性的。独创性/价值上市公司财务报表中公布的养老金计划盈余或赤字可能是非常大的数字;然而,这种计算的理论性质所带来的危险在很大程度上没有得到报道。
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Valuation of Defined Benefit Pension Schemes in IAS 19 Employee Benefits – True and Fair?
PurposeThis paper aims to argue that the accounting standards’ requirements for the valuation of defined benefit pension schemes in the financial statements of scheme sponsoring companies potentially produce an artificial result which is at odds with the “faithful representation” and “relevance” objectives of these standards.Design/methodology/approachThe approach is a theoretical analysis of the relevant reporting standards with the use of a practical example to demonstrate the impact where trustees adopt a hedged approach to portfolio investment.FindingsWhere a pension fund engages in asset liability matching and invests in “risk-free” assets, the term, quantity and duration/maturity of which is intended to match some or all of its scheme liabilities, the required accounting treatment potentially results in the sponsoring company’s financial statements reporting fluctuating surpluses or deficits each year which are potentially ill informed and misleading.Originality/valuePension scheme surpluses or deficits reported in the financial statements of listed companies are potentially very significant numbers; however, the dangers posed by theoretical nature of the calculation have largely gone unreported.
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来源期刊
Social Security Bulletin
Social Security Bulletin Social Sciences-Social Sciences (miscellaneous)
CiteScore
0.70
自引率
0.00%
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0
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