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The Approach To Pension Plans Through The Establishment Of Accounting Postulate

Author

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  • Iuliana Cenar

    (University “ 1 Decembrie 1918” Faculty of Science Alba Iulia, Romania)

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.

Suggested Citation

  • Iuliana Cenar, 2011. "The Approach To Pension Plans Through The Establishment Of Accounting Postulate," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(16), pages 43-48, April.
  • Handle: RePEc:aio:rteyej:v:1:y:2011:i:16:p:43-48
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    File URL: http://feaa.ucv.ro/RTE/016-05.pdf
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    More about this item

    Keywords

    pension plan; accounting; defined contributions; defined benefit; accounting postulate.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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