In 2010, IASB published an exposure draft about defined benefit plans where it proposed to eliminate the deferred recognition of actuarial gains and losses. IASB aimed to make fundamental improvements to the recognition, presentation and disclosures of defined benefit plans by mid-2011. To shed...

IAS 19: Employee Benefits (2004) enables a choice between three accounting methods of recognising actuarial gains and losses: profit or loss, equity and corridor methods. The objective of this paper is to identify the accounting method of actuarial gains and losses followed by companies after...

Purpose – The last years have witnessed a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered their social and environmental disclosure practices. These developments resulted in the growth of research...