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首页> 外文会议>International Conference on Operations Research Operations Research >Smoothing Effects of Different Ways to Cope with Actuarial Gains and Losses Under IAS 19
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Smoothing Effects of Different Ways to Cope with Actuarial Gains and Losses Under IAS 19

机译：不同途径对IAS 19下的表演收益和损失的平滑效应

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摘要

International accounting for pension obligations is one of the most com-plex issues in accounting. According to the International Accounting Standard (IAS) 19 'employee benefits' the defined benefit obligation has to be measured by the projected unit credit method (IAS 19.64). Expe-rience deviations from the expected values for future salary/wage in-creases, pension increases, fluctuation, and mortality as well as changes in the discount rate cause actuarial gains and losses, that are explicitly considered within the IAS 19 accounting system. Actuarial gains and losses are unavoidable to a certain degree and may cause fluctuations in pension costs. IAS 19 offers several ways to cope with actuarial gains and losses. The so-called corridor approach is explicitly designed to smooth pension costs (IAS 19 BC 39; see [1, p. 127]).
机译：国际养老金义务的国际会计是会计中最具困境的问题之一。根据国际会计标准（IAS）19“雇员福利”，必须通过预计的单位信用法（IAS 19.64）来衡量定义的福利义务。从预期价值观的折扣，养老金增加，波动和死亡率以及贴现率的变化以及贴现率的变化，从IAS 19会计制度明确审议的折扣率和损失的变化以及折扣率的变化。精算增益和损失是不可避免的一定程度，可能导致养老金成本的波动。 IAS 19提供了几种方法来应对精算的收益和损失。所谓的走廊方法明确地设计成平稳养老金成本（IAS 19 BC 39;见[1，第127]）。

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