Cho, Kwanghee; Kim, YoungJun; Yoon, Sang Kyoo - In: Australian Accounting Review 24 (2014) 3, pp. 255-261
type="main" <p>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...</p>