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.benefit-determined pension plans, contribution-determined pension plans, short-term employee benefits, long-term employee benefits, benefit-determined obligation’s actualized value.