期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2008
卷号：2
页码：814-822
语种：English
出版社：Universitaria Craiova
摘要：The study indicates in its introduction IAS 19’s and IAS 26’s objectives continued by a detailed presentation of the employee’s benefits and pension plans.The essay represents a study over the benefit-determined pension plans,emphasizing,as a result of a comparing analysis,the main differences between the two major pension plans categories.At the end of the essay one can observe the conclusions that have been drawn as a result of the conducted study regarding the obtained results.
