THE APPROACH TO PENSION PLANS THROUGH THE ESTABLISHMENT OF ACCOUNTING POSTULATE
THE APPROACH TO PENSION PLANS THROUGH THE ESTABLISHMENT OF ACCOUNTING POSTULATE
Author(s): Iuliana CenarSubject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: pension plan; accounting; defined contributions; defined benefit, accounting postulate
Summary/Abstract: To decipher the "threads" of various forms and elements of content that show the pension plans, public or private, we appealed to the principle of accounting entity. The plans of defined contributions and the plans of defined benefits were investigated in terms of the following entities: the state, the employer, the reporting different entity by the employers of plan participants.
Journal: Revista tinerilor economişti
- Issue Year: 2011
- Issue No: 16
- Page Range: 43-48
- Page Count: 6
- Language: English