Have pension plans changed after the introduction of IFRS?
نویسندگان
چکیده
منابع مشابه
The Austrian Pension System – How Recent Reforms Have Changed Fiscal Sustainability and Pension Benefits
1 Introduction The twofold demographic challenge – increasing life expectancy and low fertility rates – has put most pension systems under budgetary pressure. Over the last decade this has led to massive requests for reforms throughout Europe. In Austria the sequence of legal changes has been particularly rapid with – overall substantial – pension reforms in 2000, 2003 and 2004. At the same tim...
متن کاملPension Plans
The University has 3 active pension plans. Faculty, Excluded Faculty, Professional/Managerial staff, College Academic/Research Group and Ontario Nurses Association employees participate in the Professional Pension Plan [2]. UGFSEA Units 1 & 2 and OSSTF/TARA District 35 members enrolled on or after October 1, 2014 participate in the Non-Professional Pension Plan [3]. All other eligible employees...
متن کاملPension Plans
The University has 3 active pension plans. Faculty, Excluded Faculty, Professional/Managerial staff, College Academic/Research Group and Ontario Nurses Association employees participate in the Professional Pension Plan [2]. UGFSEA Units 1 & 2 and OSSTF/TARA District 35 members enrolled on or after October 1, 2014 participate in the Non-Professional Pension Plan [3]. All other eligible employees...
متن کاملPension Plans
The University has 3 active pension plans. Faculty, Excluded Faculty, Professional/Managerial staff, College Academic/Research Group and Ontario Nurses Association employees participate in the Professional Pension Plan [2]. UGFSEA Units 1 & 2 and OSSTF/TARA District 35 members enrolled on or after October 1, 2014 participate in the Non-Professional Pension Plan [3]. All other eligible employees...
متن کاملPension Plans
The University has 3 active pension plans. Faculty, Excluded Faculty, Professional/Managerial staff, College Academic/Research Group and Ontario Nurses Association employees participate in the Professional Pension Plan [2]. UGFSEA Units 1 & 2 and OSSTF/TARA District 35 members enrolled on or after October 1, 2014 participate in the Non-Professional Pension Plan [3]. All other eligible employees...
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ژورنال
عنوان ژورنال: Pensions: An International Journal
سال: 2011
ISSN: 1750-208X
DOI: 10.1057/pm.2011.20