An examination of the effect on debt/equity ratios with the adoption of IAS 19 : employee benefits
| Data(s) |
01/03/2007
|
|---|---|
| Resumo |
A number of countries have adopted the International Financial Reporting Standards (IFRS) as a means of harmonising financial statements. .This paper examines the effect of the adoption of IFRS, relating to post employment benefits and its effects on debt/equity ratios. The adoption of the IFRS resulted in most companies reporting a substantial increase in liabilities, a<br />decrease in shareholders’ equity and a corresponding increase<br />in debt/equity ratios.<br /> |
| Identificador | |
| Idioma(s) |
eng |
| Publicador |
World Business Institute |
| Relação |
http://dro.deakin.edu.au/eserv/DU:30007022/lynch-examinationofthe-2007.pdf http://www.bizresearchpapers.com/Paper%205.pdf |
| Palavras-Chave | #international financial reporting standards #post employment benefits |
| Tipo |
Journal Article |
