Abstract:
In the conditions of defined benefit plans of accounting and financial statements foresee: determination present value of obligations and the fair value of plan assets at beginning and end of the period; recognize of current and past service cost; recognize interest cost and actual return on plan assets. One’s own attention spare of actuarial measurement, calculation and reflection actuarial gains and losses.
Description:
GOLOCIALOVA, Irina, ŢURCANU, Viorel. Некоторые вопросы бухгалтерского учета и отчетности в условиях пенсионных планов. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 152-159. ISBN 978-9975-4242-7-1.
