Штик, Юлія Вячеславівна and Shtyk, Yuliya (2015) Methods to the actuarial estimates of employee benefits for the purposes of financial reporting. Науковий вісник Херсонського державного університету, 3 (12). pp. 186-190. ISSN 2307-8030
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Abstract
The article analyzes the IAS 19 «Employee Benefits» and IAS 26 «Accounting and Reporting by Retirement Benefit Plans» to the formation of financial reporting for pension plans. In this paper, the research existing methods to the actuarial estimates of employee benefits at the end of work, which include plans for defined contribution and defined benefit plans from. An author actuarial valuation method of assets and liabilities using the factor «adverse conditions».
| Item Type: | Article |
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| Uncontrolled Keywords: | employee remuneration, actuarial calculations, retirement plans, financial statements, "unprofitable" the conditions |
| Subjects: | Research materials > Journal articles > Economics Research materials > Journal articles |
| Divisions: | Educational and Scientific Institute of Economics, Management and Administration > Department of Finance, Accounting and Taxation |
| Depositing User: | Адміністратор репозиторію |
| Date Deposited: | 09 Jun 2018 11:30 |
| Last Modified: | 09 Jun 2018 11:30 |
| URI: | http://elibrary.donnuet.edu.ua/id/eprint/463 |
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