Absolute hypostases regarding actuarial accounting
Supp/2007 , p 402..413
Author(s):
Mihai RISTEA
Corina DUMITRU
Cristina Lidia MANEA
Mirela NICHITA
Daniela Nicoleta SAHLIAN
Keywords:
Actuarial accounting, pensions, employees’ benefits, actuarial gains and losses
Abstract:
The paper presents a segment of the actuarial accounting related to pensions and employees benefits. The selected domains in this context are as follows: the actuarial value of the promised pensions (distinguish between vested benefits and non-vested benefits); credit factor in actuarial measurement of the relation between beneficiaries and cost of the entity; unbiased and mutually compatible actuarial assumption (employee turnover and mortality; discounted rate, salaries, state benefits and medical cost) that are used as estimation for variables that determine the final cost of the granted post – employment benefits; recognition of the net cumulative actuarial gains and losses. The whole research is focused on the continuous finding of the most adequate methods of recognition and actuarial measurement treatments capable to propound a new branch for accounting culture: the actuarial accounting
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