Methods to the actuarial estimates of employee benefits for the purposes of financial reporting

Shtyk, Julia and Штик, Юлія В’ячеславівна (2015) Methods to the actuarial estimates of employee benefits for the purposes of financial reporting. Економіка та держава, 3 (12). pp. 186-190. ISSN 2306-6806

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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
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 Management and Administration > Department of Accounting and Audit
Depositing User: Адміністратор репозиторію
Date Deposited: 13 Jul 2018 08:16
Last Modified: 13 Jul 2018 08:16
URI: http://elibrary.donnuet.edu.ua/id/eprint/604

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