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2009•International Journal of Business and ManagementOpen access

Basic Theoretical Problems in Pension Accounting

Junxun Li, Xiaoyan Wei

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Abstract

Pension accounting is an important branch of financial accounting and also an active field in studies on accounting theories and practice of accounting. In this paper, authors discuss the property of pension and relevant accounting principles, the content of pension accounting, the pension plan, etc. Authors mainly discuss related problems in enterprise pension planning from types of pension and pension plan.

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Pension accounting is an important branch of financial accounting and also an active field in studies on accounting theories and practice of accounting. In this paper, authors discuss the property of pension and relevant accounting principles, the content of pension accounting, the pension plan, etc. Authors mainly discuss related problems in enterprise pension planning from types of pension and pension plan.

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Available abstract

Pension accounting is an important branch of financial accounting and also an active field in studies on accounting theories and practice of accounting. In this paper, authors discuss the property of pension and relevant accounting principles, the content of pension accounting, the pension plan, etc. Authors mainly discuss related problems in enterprise pension planning from types of pension and pension plan.

Key concepts: Pension, Pension plan, Accounting, Financial accounting, Plan (archaeology), Accounting information system, Business, Actuarial science

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