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Case study over the employee’s benefits and pension plan accounting

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Author Info
Maria MORARU
Rodica BLIDISEL
Dan STIRBU (University of the West Timiºoara)

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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.

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File URL: http://feaa.ucv.ro/AUCSSE/0036v2-025.pdf
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Publisher Info
Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Annals of Computational Economics.

Volume (Year): 2 (2008)
Issue (Month): 36 (may)
Pages: 814-822
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Handle: RePEc:aio:aucsse:v:2:y:2008:i:11:p:814-822

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Related research
Keywords: benefit-determined pension plans; contribution-determined pension plans; short-term employee benefits; long-term employee benefits; benefit-determined obligation’s actualized value.;

Find related papers by JEL classification:
J00 - Labor and Demographic Economics - - General - - - General
J28 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Safety; Job Satisfaction; Related Public Policy
J30 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - General

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This page was last updated on 2009-11-22.

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