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British Airways' Adoption of IFRS 2005
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Reference: IVEY-9B08B003-E
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Year: 2005
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Number of pages: 15
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Geographic Setting: United Kingdom
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Publication Date: Aug 14, 2008
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Source: Ivey Business School (Canada)
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Type of Document: Case
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Industry Setting: Transportation and Warehousing;
Description
An investment adviser has to evaluate the consequences for a client's pension fund of British Airways' balance sheet disclosure of a write-down of £ 1.3 billion associated with their unfunded pension liability, resulting from the company's required adoption of International Financial Reporting Standards in 2005.