ОСОБЛИВОСТІ ПРОГРАМ ПЕНСІЙНОГО ЗАБЕЗПЕЧЕННЯ ЗГІДНО МСБО І ПСБО
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Currently, in international practice, the main standards governing the accounting and reporting of information on remuneration and pensions are two standards - IAS 19 "Employee Benefits" and IAS 26 "Accounting and Reporting for Pension Programs". The article reveals the features of accounting for employee benefits in accordance with international accounting standards compared to national regulations (accounting standards), and on the basis of comparative analysis reveals the basic concepts and problems of employee benefits. with a fixed contribution or is quite simple, yes, the company only accrues the contribution and transfers it to the fund. The company's liabilities and expenses are limited only by the amount of the fixed contribution payable, moreover, the liabilities are not discounted. Post-employment benefit plans are divided into two types: Defined Contribution and Defined Benefit programs. Accounting for defined benefit plans requires significant professional judgment and allows management to make decisions about the choice of actuarial assumptions. This can lead to certain abuses in terms of profit management and manipulation of reporting. It is established that the hallmark of defined contribution pension programs is that the company makes only fixed contributions to a separate fund and does not pay additional contributions in the event that the fund's assets are insufficient to pay employees all remuneration due for services provided by them in current and previous periods. Therefore, to estimate liabilities or expenses, actuarial assumptions are not required, and the company does not have the ability to obtain actuarial profit or loss. The analysis suggests that the domestic version of cost accounting for employees is more analytical, ensures the identity of analytical and synthetic accounting. It is established that defined contribution plans or defined benefit plans have many differences, both in the way they are accounted for and in their evaluation and recognition. Due to the complexity of accounting, the use of defined benefit pension plans is now quite rare in Ukraine, compared to similar practices in European countries.