THE APPROACH TO PENSION PLANS THROUGH THE ESTABLISHMENT OF ACCOUNTING POSTULATE

Iuliana Cenar
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Iuliana Cenar: University “ 1 Decembrie 1918” Faculty of Science Alba Iulia, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2011, vol. 1, issue 16, 43-48

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.

Keywords: pension plan; accounting; defined contributions; defined benefit; accounting postulate. (search for similar items in EconPapers)
JEL-codes: H83 M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2011:i:16:p:43-48

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