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Tendencies And Challenges Of Employee Benefits Accounting

Author

Listed:
  • Izabella KRÁJNIK

    (Babeş-Bolyai University Cluj-Napoca)

  • Laura OLTEANU

    (Babeş-Bolyai University Cluj-Napoca)

Abstract

The paper has as its reference sphere the specific companies operating in the stock market, in terms of their establishing, organization and operation. We note the highlighting of the evolutionary context, the Romanian accounting system as centralized economy, the operation of management companies of pension funds in our country, based on a critical analysis ; the organization of the management companies of pension funds, through the report: unity-diversity and functioning of the management companies of pension funds between the general and particular.

Suggested Citation

  • Izabella KRÁJNIK & Laura OLTEANU, 2013. "Tendencies And Challenges Of Employee Benefits Accounting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 285-291, June.
    • Handle: RePEc:cmj:seapas:y:2013:i:1:krajniki,olteanul
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    References listed on IDEAS

    as
    1. Fasshauer, Jan D. & Glaum, Martin & Street, Donna L., 2008. "Adoption of IAS 19R by Europe's premier listed companies: Corridor approach versus full recognition," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(2), pages 113-122.
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    More about this item

    Keywords

    Management; Accounting; Benefits;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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