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The Financial - Accounting Image For The Public Benefits Of Retirement


  • Iuliana Cenar

    () („1 Decembrie 1918” University of Alba Iulia, Romania)


Like any field of activity conducted in an organizational framework, the public pensions sector is subjected to multiple transformations. Among these are identified the transformations regarding the structure of the pension system, the characteristics of the pension’s components/plans, the compatibility with the pension plans described by the international accounting standards, accounting treatments, etc. Therefore, this paper presents aspects regarding: the role of the public component of the pension system and its place within pension plans, potential risks and how they are assumed, the accounting of how pension funds are formed and used, using as guiding mark the two essential components of any pension plan: contributions and benefits, as well as the nature of the involved entities, aspects regarding the evolution of certain elements that influence the sustainability of the public pension system.

Suggested Citation

  • Iuliana Cenar, 2010. "The Financial - Accounting Image For The Public Benefits Of Retirement," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(3), pages 51-60.
  • Handle: RePEc:pet:annals:v:10:y:2010:i:3:p:51-60

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    retirement benefits; accounting; state plans; contributions; benefits; risks; sustainability;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration


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