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The impact of the adoption of IAS 19 employee benefits on annual financial statements: an examination of Australian and United Kingdom companies

Lynch, Barbara 2006, The impact of the adoption of IAS 19 employee benefits on annual financial statements: an examination of Australian and United Kingdom companies, in SAAA 2006 : Southern African Accounting Association Biennial International Conference : Sun City, South Africa, 26-28 June 2006, SAAA, [Sun City, South Africa], pp. 1-26.

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Title The impact of the adoption of IAS 19 employee benefits on annual financial statements: an examination of Australian and United Kingdom companies
Author(s) Lynch, Barbara
Conference name Southern African Accounting Association International Conference (2006 : Sun City, South Africa)
Conference location Sun City , South Africa
Conference dates 28 June-30 June 2006
Title of proceedings SAAA 2006 : Southern African Accounting Association Biennial International Conference : Sun City, South Africa, 26-28 June 2006
Editor(s) Firer, Steven
Publication date 2006
Conference series Southern African Accounting Association International Conference
Start page 1
End page 26
Publisher SAAA
Place of publication [Sun City, South Africa]
Keyword(s) international financial reporting standards
post employment benefits
Summary International Financial Reporting Standards (IFRS) have been adopted by a number of countries as a means of harmonising financial statements around the world. Proponents of IFRS suggest many benefits upon their adoption. This paper examines the effect of the adoption of IFRS on aspects of the company's financial statements, in particular, the adoption of the IFRS relating to post employment benefits and its effects on debt/equity ratios.

This study compared the reporting practices of a number of Australian and UK companies and found that for most companies there was a substantial increase in liabilities, a decrease in shareholders' equity and a corresponding increase in debt/equity ratios after the IFRS were adopted.
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ISBN 0868867179
9780868867175
Language eng
Field of Research 150104 International Accounting
HERDC Research category E1 Full written paper - refereed
ERA Research output type E Conference publication
Copyright notice ©2006, SAAA
Persistent URL http://hdl.handle.net/10536/DRO/DU:30006090

Document type: Conference Paper
Collections: School of Accounting, Economics and Finance
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.