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THE APPROACH TO PENSION PLANS THROUGH THE ESTABLISHMENT OF ACCOUNTING POSTULATE

Cenar, Iuliana - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2011) 16, pp. 43-48

appealed to the principle of accounting entity. The plans of defined contributions and the plans of defined benefits were …

Persistent link: https://www.econbiz.de/10010819423

Model for Social Insurance with Definite Benefits and Test of Contributions

BEGU, Liviu; MARINESCU, Radu Titus; Ana (CARP) ANTON; … - In: Romanian Statistical Review Supplement 60 (2012) 4, pp. 330-335

The evidence of the contribution’s base is realized in a national information system only since April 2001. Previous to … salary profiles. The sum of annual points can result from a wide range of combinations. Te test of contributions will place …

Persistent link: https://www.econbiz.de/10010598379

Accounting for Pension Flows and Funds : A Case Study for Accounting, Economics and Public Finances

Biondi, Yuri - 2015

Accounting for pension obligations has been co-evolving with political and financial economic strategies aimed to … convergence of accounting standards between private and public sectors. In this context, our article provides a theoretical … analysis of accounting for pension obligations, drawing upon a comprehensive review of existing practice and regulation. The …

Persistent link: https://www.econbiz.de/10013022697

The Rate of Return of Pay-As-You-Go Pension Systems: A More Exact Consumption-Loan Model of Interest

Settergren, Ole; Mikula, Boguslaw D. - Center for Intergenerational Studies, Institute of … - 2005

The article presents a method for calculating the cross-section internal rate of return on contributions to pension …

Persistent link: https://www.econbiz.de/10005018431

The cost-benefit analysis in the management of it projects

Tilea, Doina Maria - In: The Annals of Dimitrie Cantemir Christian University. … 3 (2011) 1, pp. 63-69

total costs with the benefits expressed in financial terms, being a technical analysis which is vital for the optimal … allocation of resources in order to maximize benefits. The effective use of this method involves identifying and measuring the …

Persistent link: https://www.econbiz.de/10010763968

The Role of Social Balance Sheet in a Modern Accountancy

Mihaela, Ungureanu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1723-1726

with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance …

Persistent link: https://www.econbiz.de/10010925925

TENDENCIES AND CHALLENGES OF EMPLOYEE BENEFITS ACCOUNTING

KRÁJNIK, Izabella; OLTEANU, Laura - In: CrossCultural Management Journal (2013) 28, pp. 63-69

establishing, organization and operation. We note the highlighting of the evolutionary context, the Romanian accounting system as …

Persistent link: https://www.econbiz.de/10010682824

THE ROMANIAN ACCOUNTING FIELD OF BENEFITS FRAMEWORK

KRÁJNIK, Izabella; GÖNCZ, Endre - In: CrossCultural Management Journal (2013) 27, pp. 89-96

This paper contains summaries of theories with notions of social insurance and mathematics with a high degree of novelty and complexity. The pension systems around the world are experiencing a period of crisis.Under these conditions, the study aims to describe the previous or anticipated changes...

Persistent link: https://www.econbiz.de/10010682832

THE ROMANIAN ACCOUNTING FIELD OF BENEFITS FRAMEWORK

KRÁJNIK, Izabella; GÖNCZ, Endre - In: SEA - Practical Application of Science (2013) 1, pp. 89-96

Persistent link: https://www.econbiz.de/10011079690

TENDENCIES AND CHALLENGES OF EMPLOYEE BENEFITS ACCOUNTING

KRÁJNIK, Izabella; OLTEANU, Laura - In: SEA - Practical Application of Science (2013) 1, pp. 285-291

establishing, organization and operation. We note the highlighting of the evolutionary context, the Romanian accounting system as …

Persistent link: https://www.econbiz.de/10011079774