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Tiden efter korridoren
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]



Bachelor thesis, Uppsala University, Business economy C, 15 Ects


Author: Sofia Ehn


Background and problem: For a company, pensions are likely to cause high cost in relation to total expenses. This leads to important decisions for the firm regarding how pensions should be accounted. International accounting standard 19 is a recommendation that concerns the accounting for post employment benefits. Companies that are Swedish listed have to apply this recommendation. Currently there are three possible outcomes when accounting for pension costs, where corridor method is the most used one. In June this year, IASB came through a change of IAS 19, the change implies that companies from the beginning of 2013 have to account for these costs immediately in the balance sheet and CSI.

Aim: The aim of this thesis is to analyse what will be the consequences of the changes in IAS 19. Also how these consequences will manifest.

Method: The chosen method of this thesis is a qualitative research that is based on three companies. The empirical data includes interviews with respondents from these companies and will also include one interview with an insurance specialist.

The empirical data also contains a review of the companies’ financial statement. The information token from those has formed the basis of the back testing The aim of back testing is to show which consequences that might emerge due to the changes in IAS 19. 


Results and conclusions: The respondents all believed that the changes in IAS 19 will have an impact on their company’s balance sheet. This will emerge by increasing volatility in their balance sheet.

Respondent from Handelsbanken think´s the changes will also affect their CSI. The back testing shows significant results in each company, the result indicates that each company will have increasing volatility in their balance sheet. It will also affect the companies CSI.  According to the insurance specialist the companies should strive for an investment philosophy where assets moves in the same way as benefits. Though none of the respondents from the companies believes that the changes in IAS 19 will have any impact on their investment philosophy. The conclusion of this thesis is that management of assets should be made in the interest of the seniors and therefore managed in a safer management of assets. 

Place, publisher, year, edition, pages
Keyword [sv]
Korridoren, pension, IAS19
National Category
Business Administration
URN: urn:nbn:se:uu:diva-162033OAI: oai:DiVA.org:uu-162033DiVA: diva2:458380
Social and Behavioural Science, Law
Available from: 2011-11-23 Created: 2011-11-22 Last updated: 2011-11-23Bibliographically approved

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