СЧЕТОВОДСТВОТО В СОЦИАЛНОТО ОСИГУРЯВАНЕ – СЕГМЕНТИРАНЕ И СТАНДАРТИЗАЦИЯ
SOCIAL SECURITY ACCOUNTING – SEGMENTATION AND STANDARDIZATION

Author(s): Nikolina Nikolova
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: social security; segmentation; social security accounting; Standardization; accounting standards
Summary/Abstract: This report covers the specific features of social security accounting that differentiate it from the accounting of other sectors and activities. The nature and manifestation of the items of accounting, their valuation and presentation in the financial statements are clarified. The specificity of the reporting entities is considered as a prerequisite for the segmentation of the social security accounting and its classification as a separate line. It also reasons the need to develop and apply specific standardization designed for social security accounting. This plan evaluates and recommends the improvement of the accountability of insurers. Particular attention is paid to IAS 19 Employee Benefits and IAS 26 Accounting and Accounting for Retirement Plans.

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