Volume 6, Issue 2, March 2018, Page: 54-58
The Accounting Post-Employment Benefits Based on Actuarial Calculations
Anna Cebotari, Department of Accounting, Audit & Economic Analysis, Academy of Economic Studies of Moldova, Chisinau, Republic of Moldova
Received: Feb. 9, 2018;       Accepted: May 8, 2018;       Published: May 28, 2018
DOI: 10.11648/j.hss.20180602.12      View  1100      Downloads  156
The accounting post-employment benefits based on actuarial calculations, at present remains a subject studied in Moldova only theoretically. Applying actuarial calculations of accounting in fact denotes its character of evolving. Because national accounting standards have been adapted to international, which in turn require the valuation of assets and debts at fair value, there is a need to draw up exact calculations on which stands the theory of probability and mathematical statistics. One of the main objectives of accounting information is reflected in its financial situations and providing internal and external users of the entity. Hence the need to reflect highly reliable information that can be provided by applying actuarial calculations. In this article is proposed methods of determining the pensions of employees in the case of the formation of the private pension fund. In fact, a private pension fund within the enterprise aims at motivating the employees to increase the quality of the manufactured products, the services rendered and the executed works. This article helps the entities to set up a private pension fund in the Republic of Moldova.
Actuary, Retirement, Pension Plans, Defined Contribution Plans, Defined Benefit Plans
To cite this article
Anna Cebotari, The Accounting Post-Employment Benefits Based on Actuarial Calculations, Humanities and Social Sciences. Vol. 6, No. 2, 2018, pp. 54-58. doi: 10.11648/j.hss.20180602.12
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