Jurnal Akuntansi, Vol 8, No 1 (2004)

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KONSEP DASAR AKUNTANSI DANA PENSIUN

S Sufiyati

Abstract


Financing retirement years is accomplished by establishing some types of pension plan that sets aside funds during an employee’s working years so that at retirement the funds and earnings from investment of the funds may be returned to the employee of earned wages. Accounting issues, all of which relate to accounting and reporting by employers, is the amount of net periodic pension cost to be recognized as expense, the amount of pension fund assets and liability to be reported on the balance sheet and disclosures needed to supplement the amounts reported in the financial statements.

 


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