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Item Details
Title: FEE SURVEY OF PENSIONS AND OTHER RETIREMENT BENEFITS IN EU AND NON-EU COUNTRIES
By: Federation des Experts Comptables Europeens
Format: Paperback

List price: £124.00


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ISBN 10: 0415132428
ISBN 13: 9780415132428
Publisher: CENGAGE LEARNING EMEA
Pub. date: 1 January, 1995
Pages: 224
Description: An evaluation of the social and economic implications of the three main types of pension used in European countries: the state pension, the occupational pension and the private pension scheme.
Synopsis: 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.
Illustrations: glossary
Publication: UK
Imprint: Cengage Learning EMEA
Returns: Non-returnable
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