CASE STUDY OVER THE EMPLOYEE’S BENEFITS AND PENSION PLAN ACCOUNTING Cover Image

Studiu de caz privind beneficiile angajatiilor si contabilitatea planului de pensii
CASE STUDY OVER THE EMPLOYEE’S BENEFITS AND PENSION PLAN ACCOUNTING

Author(s): Rodica Gabriela Blidişel, Dan Aurelian Ştirbu, Maria Moraru
Subject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: benefit-determined pension plans; contribution-determined pension plans, short-term employee benefits; long-term employee benefits; benefit-determined obligation’s actualized value

Summary/Abstract: The study indicates in its introduction IAS 19’s and IAS 26’s objectives continued by a detailed presentation of the employee’s benefits and pension plans. The essay represents a study over the benefit-determined pension plans, emphasizing, as a result of a comparing analysis, the main differences between the two major pension plans categories. At the end of the essay one can observe the conclusions that have been drawn as a result of the conducted study regarding the obtained results.

  • Issue Year: XXXVI/2008
  • Issue No: 2
  • Page Range: 814-822
  • Page Count: 9
  • Language: English
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