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Empirical analysis of retirement pension and IFRS adoption effects on accounting information: glance at IT industry.

ABSTRACT: This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm's financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended.

SUBMITTER: Kim J

PROVIDER: S-EPMC4070415 | biostudies-other | 2014

REPOSITORIES: biostudies-other

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