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 MoraruSubject(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.
Journal: Analele Universităţii din Craiova - Seria Ştiinţe Economice
- Issue Year: XXXVI/2008
- Issue No: 2
- Page Range: 814-822
- Page Count: 9
- Language: English