List of publications on a keyword: «обязательства пенсионного плана»
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Perspektivy priznaniia dolgosrochnykh pensionnykh i optsionnykh obiazatel'stv pered rabotnikami v sisteme otchetnykh pokazatelei khoziaistvuiushchego subekta
Book Chapter
Education and science: current trends No 1- Author:
- Iuliia V. Granitsa
- Work direction:
- Парадигмы современной науки
- Abstract:
- Under the organization's obligations to employees traditionally understand the arrears in wages and dividends, which is classified as short-term. However, the development of the financial market, the search for incentives for human capital, causes the emergence of additional types of rewards, leading to the formation of long-term pension and option obligations. The introduction of new objects in the financial performance of the organization requires the development of mechanisms for their evaluation and inclusion in the financial statements. On the procedure for recognizing option and pension liabilities in the accounts and will be discussed in this monograph.
- Keywords:
- long-term liabilities, defined contribution pension plan, defined benefit pension plan, actuarial profit, actuarial loss, pension plan assets, pension plan obligations, option liabilities, fair value