Beneficios a los Empleados y Previsiones
En esta sección se presentan diversos estudios relacionados con los múltiples temas que se desprenden del tratamiento que las Normas Internacionales de Información Financiera (IFRS por su sigla en inglés) le otorgan a los “Beneficios a los Empleados”, así como a las“Provisiones”. La presentación de los estudios se estructura en dos categorías. La primera comprende trabajos realizados por Observatorio IFRS, mientras que la segunda categoría se centra en proporcionar bibliografía de interés.
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Normas Internacionales de Contabilidad e Información Financiera e Interpretaciones que regulan esta área de información: |
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| IAS 19 | : | Beneficios a los Empleados |
| IAS 26 | : | Contabilización e Información Financiera sobre Planes de Beneficio por Retiro |
| IAS 37 | : | Provisiones, Pasivos Contingentes y Activos Contingentes |
| IFRIC 5 | : | Derechos por la Participación en Fondos para el Retiro del servicio, la Restauración y la Rehabilitación Medioambiental |
| IFRIC 6 | : | Obligaciones surgidas de la Participación en Mercados Específicos—Residuos de Aparatos Eléctricos y Electrónicos |
| IFRIC 14 | : | NIC 19—El Límite de un Activo por Beneficios Definidos, Obligación de Mantener un Nivel Mínimo de Financiación y su Interacción |
Referencias bibliográficas de interés:
CÓDIGO: BBEP - 001
Barker, R. y McGeachin, A. (2011). The Recognition and Measurement of Liabilities in IFRS. Paper no publicado. Disponible en SSRN: http://ssrn.com/abstract=1952739 or doi:10.2139/ssrn.1952739
Abstract
An important application for financial accounting theory is in accounting standards, for which clarity of conceptual foundation can be viewed as essential in addressing the practical complexities of determining financial position and financial performance. Viewed from this perspective, the recognition and measurement of liabilities in IFRS is inadequately theorised: there is an absence of coherent and consistently-applied theory in both the conceptual framework for financial reporting and in accounting standards themselves. Moreover, this absence does not result simply from a failure to apply theory that is well-established in the literature. Instead, potentially relevant contributions from the literature are few in number, largely disconnected from one another, and at best only indirectly focused on the challenge at hand. In this paper, we focus on measurement theory, which has come to play an increasingly important role in IFRS, but to an extent that we argue takes it beyond the boundaries of practical applicability. In contrast, yet for related reasons, a theory of conservatism has been downplayed in IFRS, in spite of its relevance as a complement to measurement theory under conditions of uncertainty. Our analysis has implications both for accounting theory with respect to recognition and measurement and for the application of that theory in accounting standards.
Disponible en:
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1952739
CÓDIGO: BBEP - 002
Botosan, C., Koonce, L., Ryan, S., Stone, M., y Wahlen, J. (2005) Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research. Accounting Horizons. Volumen 19, No. 3, pp. 159-186.
Abstract
In this paper, we summarize conceptual issues that arise in the definition, recognition, derecognition, classification, and measurement of liabilities. We also highlight problems in existing accounting standards for liabilities and identify opportunities to refine those standards. Where relevant, we describe evidence from empirical accounting research involving liabilities and identify opportunities for future research. Our objective is to highlight the inconsistencies and controversies surrounding existing accounting standards for liabilities, and to describe the research evidence that provides insights into accounting for liabilities. A better understanding of the current problems in accounting for liabilities and the related research evidence should help standard setters and their constituents in their attempts to improve GAAP, and should stimulate future academic research to shed new light on accounting for liabilities.
Disponible en:
http://aaajournals.org/doi/abs/10.2308/acch.2005.19.3.159
CÓDIGO: BBEP - 003
Fasshauer, J., Glaum, M., y Street, D. (2008). Adoption of IAS 19R by Europe's premier listed companies: Corridor approach versus full recognition: Summary of an ACCA research monograph. Journal of International Accounting, Auditing and Taxation. Volume 17, Issue 2, pp. 113–122.
Abstract
This report provides a summary of a research monograph sponsored by the Association of Chartered Certified Accountants (ACCA) [Fasshauer, J., Glaum, M., & Street, D. L. (2008). Adoption of IAS 19R by Europe's premier listed companies: Corridor approach versus full recognition. An ACCA research report, London] and is based on our in-depth analysis of the defined benefit pension plan disclosures provided in the year 2005 by companies constituting the premier segments of 20 European exchanges. Most importantly, the study identifies the method these companies selected under International Accounting Standard (IAS) 19 for the recognition of actuarial gains/losses, provides insight into factors affecting the policy choice between the methods allowed under IAS 19 for the recognition of actuarial gains/losses, and assesses the impact on profit and loss (P&L) and the balance sheet of using the new IAS 19 option of full recognition through the Statement of Recognized Gains and Losses (SORIE), in contrast to the traditional corridor approach. We also benchmark key pension assumptions against relevant country or industry averages.
As accounting for defined benefit pension plans continues to evolve with the amendment of IAS 19, the recent issuance of SFAS 158 in the U.S., the release of The Financial Reporting of Pensions in Europe, and most notably the release of Preliminary Views on Amendments to IAS 19 Employee Benefits by the IASB, our research provides timely empirical evidence regarding important issues to be addressed in the IASB's current retirement benefits project.
Disponible en:
http://www.sciencedirect.com/science/article/pii/S1061951808000256
CÓDIGO: BBEP - 004
Leventis, S., Dimitropoulos, P. y Anandarajan, A. (2011). Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks. Journal of Financial Services Research. Volumen 40, Numbers 1-2, pp. 103-122
Abstract
Prior research has shown that loan loss provisions are primarily used as a tool for earnings management and capital management by listed banks. Effective 2005 all listed companies in the European Union (EU) are required to comply with International Financial Reporting Standards (IFRS). Adherence to IFRS, it is claimed, should enhance transparency of reporting practices relative to local General Accepted Accounting Principles (GAAP). The overall objective of this paper is to examine the impact of the implementation of IFRS on the use of loan loss provisions (LLPs) to manage earnings and capital. We use a sample of 91 EU listed commercial banks covering a period of 10 years (before and after implementation of IFRS). Since early adopters may have different incentives and motivations relative to those who adopt mandatorily, we dichotomize our sample into early and late adopters. Overall, we find that earnings management (using loan loss provisions) for both early and late adopters while significant over the estimation window is significantly reduced after implementation of IFRS. We also find that, for risky banks, earnings management behavior is more pronounced when compared to the less risky banks, but is significantly reduced in the post IFRS period. Capital management behavior by bank managers is not significant in both pre and post IFRS regimes. Overall, we conclude that the implementation of IFRS in the EU appears to have improved earnings quality by mitigating the tendency of bank managers of listed commercial banks to engage in earnings management using loan loss provisions.
Disponible en:
http://www.springerlink.com/content/r148lr3387160216/
CÓDIGO: BBEP - 005
Morais, A. (2008). Actuarial Gains and Losses: the Choice of the Accounting Method. Accounting in Europe. Volume 5, Issue 2, pp. 127-139.
Abstract
IAS 19: Employee Benefits (2004) enables a choice between three accounting methods of recognising actuarial gains and losses: profit or loss, equity and corridor methods. The objective of this paper is to identify the accounting method of actuarial gains and losses followed by companies after the mandatory adoption of International Accounting Standards Board (IASB) standards. Information was collected about that accounting method adopted by 523 European companies, in the first year of mandatory IASB standards adoption. It was found that most of European companies included in the sample adopted the corridor method or the equity recognition method. The results also show that the equity recognition method is more used in the United Kingdom (UK) and Ireland and the corridor method is more used by financial companies.
Disponible en:
http://www.tandfonline.com/doi/abs/10.1080/17449480802510534
CÓDIGO: BBEP - 006
Murray, D. (2010) What Are the Essential Features of a Liability?. Accounting Horizons: December 2010, Volumen 24, No. 4, pp. 623-633.
Abstract
The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are in the process of jointly re-examining their conceptual frameworks. The re-examination includes assessing the definition of a liability. The Boards’ existing liability definitions include three criteria: (1) a present obligation; (2) a past transaction or event; and (3) a probable future sacrifice of economic benefits. The Boards have recently proposed that a liability be defined as “a present obligation for which the entity is the obligor” (FASB 2008c, 2). The proposed definition mentions only one time dimension (the present). References to the past and future are omitted. This paper argues that these omissions are undesirable. Omitting a reference to the past removes the link between the definition and the tradition of historically based financial statements. More importantly, however, the failure to reference future sacrifices of economic benefits divorces the definition from the primary objective of financial reporting: to provide information about the “amount, timing and uncertainty of an entity’s future cash flows” (FASB 2008a, para. OB6). This paper offers an alternative definition that emphasizes the past and future rather than the present.
Disponible en:
http://aaajournals.org/doi/abs/10.2308/acch.2010.24.4.623