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Research on financial reporting by defined benefit schemes

dc.contributor.authorBaskerville, Rachel F
dc.date.accessioned2012-04-03T01:40:07Z
dc.date.accessioned2022-07-05T02:31:30Z
dc.date.available2012-04-03T01:40:07Z
dc.date.available2022-07-05T02:31:30Z
dc.date.copyright2007
dc.date.issued2007
dc.description.abstractThe objective of this working paper is to provide a comprehensive, readable and informative summary of superannuation reporting by defined benefit schemes in New Zealand; in order to: · monitor compliance with FRS 32 and identify areas where further requirements or amendments may be beneficial to users of such scheme reports; and · gain information with which an interested individual may be able to evaluate the necessity for a reporting standard addressing the reporting of superannuation schemes assets and liabilities by sponsoring entities; or in other ways to encourage adequate disclosure of superannuation schemes assets and liabilities by listed companies in New Zealand. Most of the work examining the schemes reports was undertaken in January 2000, and only one year of each scheme’s reports has been examined.en_NZ
dc.formatpdfen_NZ
dc.identifier.urihttps://ir.wgtn.ac.nz/handle/123456789/18637
dc.language.isoen_NZ
dc.publisherTe Herenga Waka—Victoria University of Wellingtonen_NZ
dc.relation.ispartofseriesNo. 45en_NZ
dc.relation.ispartofseriesWorking Paperen_NZ
dc.relation.urihttp://www.victoria.ac.nz/sacl/cagtr/working-papers/WP45.pdf
dc.subjectsuperannuationen_NZ
dc.subjectbenefit schemesen_NZ
dc.subjectNew Zealanden_NZ
dc.titleResearch on financial reporting by defined benefit schemesen_NZ
dc.typeTexten_NZ
vuwschema.contributor.unitCentre for Accounting, Governance and Taxation Researchen_NZ
vuwschema.contributor.unitSchool of Accounting and Commercial Lawen_NZ
vuwschema.subject.anzsrcfor150199 Accounting, Auditing and Accountability not elsewhere classifieden_NZ
vuwschema.subject.anzsrcforV2350199 Accounting, auditing and accountability not elsewhere classifieden_NZ
vuwschema.type.vuwWorking or Occasional Paperen_NZ

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