Title: Case study over the employee’s benefits and pension plan accounting
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.
Publication Year: 2008
Publication Date: 2008-01-01
Language: en
Type: article
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