Basic Theoretical Problems in Pension Accounting

Junxun Li, Xiaoyan Wei

Abstract


Pension accounting is an important branch of financial accounting and also an active field in studies on accounting theories and practice of accounting. In this paper, authors discuss the property of pension and relevant accounting principles, the content of pension accounting, the pension plan, etc. Authors mainly discuss related problems in enterprise pension planning from types of pension and pension plan.

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International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online)

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