FEE survey of pensions and other retirement benefits in EU and non-EU countries
著者
書誌事項
FEE survey of pensions and other retirement benefits in EU and non-EU countries
Routledge, 1995
- : pbk
大学図書館所蔵 全36件
内容説明・目次
内容説明
This survey by the FEE provides a understanding of the social, legal and institutional practices in European countries that influence pensions and related costs. The accounting rules or standards and practices used by companies to recognize the cost of pension and other post-and early-retirement benefit costs in their financial statements are also revealed. The survey addresses: accounting for pensions and early retirement; reporting and disclosure requirements of pension funds and insurance companies; involvement of the actuary; and the role of the auditor. A glossary of terms, and a summary of findings of a detailed countrywide questionnaire are presented in appendix form.
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