Corporate pension coverage: accounting and reporting

The role of corporate pension provision is disclosed when building a common system of pension guarantees. The assessment of the main indicators of pension provision, the main indicators of the activities of non-state pension funds in the Russian Federation. Given the obstacles that do not allow companies to plan the implementation of corporate plans. The accounting treatment and reporting of defined benefit and contribution plans are presented. The problems with the manipulation of reporting, arising from the accounting of pension plans with established payments, as it requires significant professional judgment.

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