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

Author

Listed:
  • Maria MORARU
  • Rodica BLIDISEL
  • Dan STIRBU

    (University of the West Timiºoara)

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.

Suggested Citation

  • Maria MORARU & Rodica BLIDISEL & Dan STIRBU, 2008. "Case study over the employee’s benefits and pension plan accounting," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(36), pages 814-822, may.
    • Handle: RePEc:aio:aucsse:v:2:y:2008:i:11:p:814-822
    as

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    File URL: http://feaa.ucv.ro/AUCSSE/0036v2-025.pdf
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    More about this item

    Keywords

    benefit-determined pension plans; contribution-determined pension plans; short-term employee benefits; long-term employee benefits; benefit-determined obligation’s actualized value.;
    All these keywords.

    JEL classification:

    • J00 - Labor and Demographic Economics - - General - - - General
    • J28 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Safety; Job Satisfaction; Related Public Policy
    • J30 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - General

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