رسالة جامعية
The earnings implications of pension expense: a stochastic analysis of ten Canadian companies
| العنوان: | The earnings implications of pension expense: a stochastic analysis of ten Canadian companies |
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| المؤلفون: | Joss, Paul Nathan |
| المساهمون: | Elliott, Robert J. |
| بيانات النشر: | University of Calgary Calgary |
| سنة النشر: | 2004 |
| المجموعة: | PRISM - University of Calgary Digital Repository |
| الوصف: | Bibliography: p. 47-53 ; Recent challenges to the actuarial pension model and a movement to harmonize international accounting standards both suggest that the current Canadian standards for pension accounting, CICA 3461, may see substantial revision during upcoming years. To understand better the implications of these possible accounting changes, this paper presents the results of a stochastic analysis that quantify how the volatility of pension expense for a sample of ten Canadian companies sponsoring defined benefit plans will be increased by the adoption of immediate recognition accounting. For certain companies this increase is significant and is shown to have a material earnings impact. The implications of this earnings volatility for the future of defined benefit pension plans are also explored. |
| نوع الوثيقة: | master thesis |
| وصف الملف: | x, 86 leaves : ill.; 30 cm.; application/pdf |
| اللغة: | English |
| ردمك: | 978-0-612-93374-3 0-612-93374-1 |
| العلاقة: | Joss, P. N. (2004). The earnings implications of pension expense: a stochastic analysis of ten Canadian companies (Unpublished master's thesis). University of Calgary, Calgary, AB. doi:10.11575/PRISM/22435; http://dx.doi.org/10.11575/PRISM/22435Test; AC1 .T484 2004 J67; http://hdl.handle.net/1880/41643Test |
| DOI: | 10.11575/PRISM/22435 |
| الإتاحة: | https://doi.org/10.11575/PRISM/22435Test http://hdl.handle.net/1880/41643Test |
| حقوق: | University of Calgary graduate students retain copyright ownership and moral rights for their thesis. You may use this material in any way that is permitted by the Copyright Act or through licensing that has been assigned to the document. For uses that are not allowable under copyright legislation or licensing, you are required to seek permission. |
| رقم الانضمام: | edsbas.4498C533 |
| قاعدة البيانات: | BASE |
| ردمك: | 9780612933743 0612933741 |
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| DOI: | 10.11575/PRISM/22435 |