Research on financial reporting by defined benefit schemes

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Research on financial reporting by defined benefit schemes

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dc.contributor.author Baskerville, Rachel F. en_GB
dc.contributor.department Victoria University of Wellington; now at University of Exeter en_GB
dc.date.accessioned 2008-08-22T10:28:30Z en_GB
dc.date.accessioned 2011-01-25T10:16:24Z en_US
dc.date.accessioned 2013-03-19T15:44:42Z
dc.date.issued 2007 en_GB
dc.description.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. en_GB
dc.identifier.uri http://hdl.handle.net/10036/36233 en_GB
dc.language.iso en en_GB
dc.publisher Victoria University of Wellington - School of Accounting and Commercial Law en_GB
dc.relation.ispartofseries Victoria University Centre for Accounting, Governance and Taxation Research Working Paper en_GB
dc.relation.ispartofseries no.45 en_GB
dc.relation.url http://www.victoria.ac.nz/sacl/CAGTR/workingpapers/WP45.pdf en_GB
dc.relation.url http://ssrn.com/abstract=1220862 en_GB
dc.subject pension funds en_GB
dc.subject superannuation en_GB
dc.subject New Zealand en_GB
dc.subject accounting en_GB
dc.subject FRS 32 en_GB
dc.subject standard setting en_GB
dc.title Research on financial reporting by defined benefit schemes en_GB
dc.type Working Paper en_GB
dc.date.available 2008-08-22T10:28:30Z en_GB
dc.date.available 2011-01-25T10:16:24Z en_US
dc.date.available 2013-03-19T15:44:42Z
dc.description Working paper en_GB


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