Are superannuation disclosures in company financial reports useful?
Gallery, Natalie (2003) Are superannuation disclosures in company financial reports useful? Australian Accounting Review, 13(2), pp. 60-73.
An analysis of superannuation disclosures in the financial reports of 120 public companies shows surprisingly frequent instances of non-compliance with AASB 1028. This is attributed to inherent weaknesses in the mandatory disclosure requirements. Significant problems include inconsistencies in the reporting of information about hybrid superannuation funds sponsored by companies, absence of timeliness, and non-disclosure of contribution holidays. These findings suggest that present superannuation disclosure requirements do not meet the objective of providing useful information for decision-making.
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|Item Type:||Journal Article|
|Keywords:||Superannuation, Disclosure, Accounting Standards, Financial Reporting, Pension Funds|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Financial Accounting (150103)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
|Copyright Owner:||Copyright 2003 CPA Australia|
|Copyright Statement:||Reproduced with the permission of the publisher. Please use the link above to access the journal's website.|
|Deposited On:||21 May 2007|
|Last Modified:||29 Feb 2012 23:21|
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