2016 - Mustafa OĞUZ - https://doi.org/10.14783/od.v12i45.1000020019
Özet:Abstract enEmployees, who are working for entities, expect to derive various benefits in the future in exchange for service they render to the entities. Obligations of the company have arisen for future benefits derived by its employees. All forms of consideration given by the entities in exchange for service rendered by employees are defined as employee benefits. Calculations for employee benefits and their accounting is very important for companies. For this reason, the subject of employee benefits is discussed in many national and international accounting and financial reporting standards. In Turkey, this subject is discussed in TAS 19 Employee Benefits Standard. In this study, accounting for defined pension plans within the scope of TAS 19 and its economic con- sequences emerged by the use of fair value in accounting for these pension plans are discussed.
Anahtar Kelime:"> Submission » DergiPark Toggle Navigation