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 impact has been compared and analysed at the aggregated country level, as well as in more detail for some specific companies that sponsor large defined benefit pension plans.
Accounting for Defined Benefit Plans
An International Comparison of Exchange-Listed Companies
Working paper
OECD Working Papers on Insurance and Private Pensions
Share
Facebook
Twitter
LinkedIn
Abstract
In the same series
-
Working paper1 February 2010
-
1 April 2009
Related publications
-
15 December 2023
-
Policy paper13 December 2023