PENSIONS ACCOUNTING IN ROMANIA UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS
PENSIONS ACCOUNTING IN ROMANIA UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS

Summary/Abstract: A socio-demographical and economical context of Romania - the reduction of the active population, the ageing of the population, macro economical problems; transforms social protection and pension system’s efficient administration into a fundamental challenge not only for the actual governments but for the future ones. 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.

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