The Transition to IFRS: Erasing Pension Losses

Christine I. Wiedman; Darren Henderson

商品編號：9B11TF10
出版日期：2011/01/11
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商品主題：Finance
商品類型：Article
涵蓋議題：Pensions;Financial Reporting Standards
難易度： -
內容長度：9 頁
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The transition to International Financial Reporting Standards (IFRS) in 2011 and new pension rules coming into effect in 2013 bring increased transparency for Canadian companies with large defined-benefit pension plans. This means that the financial health and related risks will be more openly reflected in sponsoring companies’ financial statements. However, until uniform policies arrive in 2013, financial-statement users will need to be aware of the choices companies made upon adopting IFRS and how such choices impact their financial reporting. This article describes these choices and their impact on firms.

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