The Approach To Pension Plans Through The Establishment Of Accounting Postulate
AbstractTo 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.
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Bibliographic InfoArticle provided by University of Craiova, Faculty of Economics and Business Administration in its journal Revista Tinerior Economisti(The Young Economists Journal).
Volume (Year): 1 (2011)
Issue (Month): 16 (April)
pension plan; accounting; defined contributions; defined benefit; accounting postulate.;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
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