Research on financial reporting by defined benefit schemes

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Research on financial reporting by defined benefit schemes

Please use this identifier to cite or link to this item: http://hdl.handle.net/10036/36233

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Title: Research on financial reporting by defined benefit schemes
Author: Baskerville, Rachel F.
Publisher: Victoria University of Wellington - School of Accounting and Commercial Law
Date Issued: 2007
URI: http://hdl.handle.net/10036/36233
Links: http://www.victoria.ac.nz/sacl/CAGTR/workingpapers/WP45.pdf http://ssrn.com/abstract=1220862
Abstract: New Zealand long enjoyed a situation where there was a tradition of well-exercised supervision of defined benefit schemes by the Government Actuary. Because superannuation schemes open to new members were deemed issuers by virtue of the 1997 amendments to the Financial Reporting Act, such schemes had to file their financial statements at the Companies Office, making it is easier to evaluate reporting by such entities. Most of the work examining the schemes' reports in this study was undertaken in January 2000, and only one year of each scheme's reports was examined. 164 superannuation schemes filed their financial statements when this study was undertaken. This report was prepared to provide information on compliance with FRS 32 (NZ) and other issues pertaining to the financial reporting by defined benefit schemes in New Zealand.
Type: Working Paper
Description: Working paper
Keywords: pension fundssuperannuationNew ZealandaccountingFRS 32standard setting


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