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

Maria MORARU, Rodica Gabriela Blidisel and Dan Stirbu ()

Annals of University of Craiova - Economic Sciences Series, 2008, vol. 2, issue 36, pages 814-822

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.

Keywords: benefit-determined pension plans; contribution-determined pension plans; short-term employee benefits; long-term employee benefits; benefit-determined obligation’s actualized value. (search for similar items in EconPapers)
JEL-codes: J00 J28 J30 (search for similar items in EconPapers)
Date: 2008
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Persistent link: http://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2008:i:11:p:814-822

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