FEE survey of pensions and other retirement benefits in EU and non-EU countries
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Bibliographic Information
FEE survey of pensions and other retirement benefits in EU and non-EU countries
Routledge, 1995
- : pbk
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Description and Table of Contents
Description
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.
by "Nielsen BookData"