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2008•SSRN Electronic JournalOpen access

Case Study Over the Employee's Benefits (IAS 19) and Pension Plan Accounting (IAS 26) in Romania

Maria Moraru, Gabriela Blidisel Rodica, Dan Aurelian Ştirbu

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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.

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What this paper is about

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.

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Available 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.

Key concepts: Pension, Accounting, Pension plan, Presentation (obstetrics), Business, Plan (archaeology), Actuarial science, Finance

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Case Study Over the Employee's Benefits (IAS 19) and Pension Plan Accounting (IAS 26) in Romania — Research Paper | ScholarLens