Analiza kapitałowa a zachodnie standardy rachunkowości emerytalnej
Capital Analysis And Western Pension Accounting Standards

Summary/Abstract: Ways of measurement of capital located in pension assets and its’ changes over time are required for functioning of private pension plans. As regards to pension plans, due to its’ time horizon, a simple measurement of capital value based on historical costs will not assure ration-ality of activities taken nor reaching the goals set within the program. Therefore, the measure-ment of assets is based on the fair value, and the value of liabilities and benefits are calculated on the basis of the concept of capitalization and the discount. This brings up an issue, whether the concept of pension accounting worked out in the US and Western European countries is consistent with the rule of keeping and increasing the capital invested in a pension plan. This article considers the capital analysis of a pension plan as supe-rior assumption for an accounting model.

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