How Actuarial Assumptions Affect Defined Benefit Obligations under International Financial Reporting Standards. Evidence from Korea
DC Field | Value | Language |
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dc.contributor.author | Cho, Kwanghee | - |
dc.contributor.author | Kim, YoungJun | - |
dc.contributor.author | Yoon, Sang Kyoo | - |
dc.date.accessioned | 2021-09-05T05:40:50Z | - |
dc.date.available | 2021-09-05T05:40:50Z | - |
dc.date.created | 2021-06-15 | - |
dc.date.issued | 2014-09 | - |
dc.identifier.issn | 1035-6908 | - |
dc.identifier.uri | https://scholar.korea.ac.kr/handle/2021.sw.korea/97518 | - |
dc.description.abstract | This paper examines how actuarial assumptions affect defined benefit obligations (DBOs) under the newly adopted Korean International Financial Reporting Standards (K-IFRS) with the help of evaluation reports provided by the pension provider. The results show that there is no significant discrepancy between the DBOs estimated on a going concern basis under K-IFRS, and the retirement benefits estimated on a non-going concern basis under traditional K-GAAP. Also, the rate of salary increase, average salary and average years of service have a statistically significant positive impact on DBOs, irrespective of the adoption of K-IFRS. | - |
dc.language | English | - |
dc.language.iso | en | - |
dc.publisher | WILEY | - |
dc.subject | PENSION | - |
dc.subject | COST | - |
dc.subject | DURATION | - |
dc.title | How Actuarial Assumptions Affect Defined Benefit Obligations under International Financial Reporting Standards. Evidence from Korea | - |
dc.type | Article | - |
dc.contributor.affiliatedAuthor | Kim, YoungJun | - |
dc.identifier.doi | 10.1111/auar.12051 | - |
dc.identifier.scopusid | 2-s2.0-84908666393 | - |
dc.identifier.wosid | 000342742200006 | - |
dc.identifier.bibliographicCitation | AUSTRALIAN ACCOUNTING REVIEW, v.24, no.3, pp.255 - 261 | - |
dc.relation.isPartOf | AUSTRALIAN ACCOUNTING REVIEW | - |
dc.citation.title | AUSTRALIAN ACCOUNTING REVIEW | - |
dc.citation.volume | 24 | - |
dc.citation.number | 3 | - |
dc.citation.startPage | 255 | - |
dc.citation.endPage | 261 | - |
dc.type.rims | ART | - |
dc.type.docType | Article | - |
dc.description.journalClass | 1 | - |
dc.description.journalRegisteredClass | ssci | - |
dc.description.journalRegisteredClass | scopus | - |
dc.relation.journalResearchArea | Business & Economics | - |
dc.relation.journalWebOfScienceCategory | Business, Finance | - |
dc.subject.keywordPlus | PENSION | - |
dc.subject.keywordPlus | COST | - |
dc.subject.keywordPlus | DURATION | - |
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