Features of consolidation of pension plans and pension funds within the group of entities in accordance with IFRS

N. Neelova

doi:doi:10.12737/12766

Features of consolidation of pension plans and pension funds within the group of entities in accordance with IFRS

Published в Auditor · Volume 1, Issue 3, 2015 · Pages 57–63 · Rubrics: ACCOUNTING AND REPORTING

DOI 10.12737/12766

Received: 17.08.2015 Accepted: 17.08.2015 Published: 17.08.2015 Language of publication: RUS

Authors

N. Neelova

ABSTRACT

The article discusses the recognition and disclosure of corporate pension plans of groups in a separate and consolidated financial statement in accordance with IFRS. The procedure of consolidation of the private pension funds, established by group and running its pension plans has been reviewed and recommendations has been suggested. The effect of incorporation of pension funds on the consolidated financial statements of the group has been revealed.

KEYWORDS

pension plans group of entities private pension funds consolidated financial statements

Information References

Authors:

Type:

Article

Pages:

from 57 to 63

Status:

Published

Language:

Russian

Keywords:

pension plans, group of entities, private pension funds, consolidated financial statements

References

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