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Recognition of liabilities arising from pension programs in accordance with IPSAS 39

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dc.contributor.author Vardiashvili, Mariam
dc.contributor.author Maisuradze, Marina
dc.date.accessioned 2021-12-15T10:59:06Z
dc.date.available 2021-12-15T10:59:06Z
dc.date.issued 2021
dc.identifier.citation VI International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2021, pp. 118-124 en_US
dc.identifier.isbn 978-9941-491-35-1
dc.identifier.uri http://dspace.tsu.ge/xmlui/handle/123456789/883
dc.description 1. Marina Maisuradze, 2014, Issues of Recording and Reporting the Pension Provision Schemes; გვ .147 https://old.tsu.ge/data/file_db/economist_faculty/konfer.pdf; 2. M. Vardiashvili, 2014, CHALLENGES OF IFRS INTRODUCTION IN GEORGIA;, https://ir.kneu.edu.ua/bitstream/handle/2010/6407/Vardiashvili.pdf?sequence=1 3. ნ.კვატაშიძე. 2014, საპენსიო უზრუნველყოფის პროგრამების აღრიცხვის საკითხები. სოხუმის სახელმწიფო უნივერსიტეტის საერთაშორისო სამეცნიერო-პრაქტიკულ კონფერენციის „თანამედროვე ეკონომიკური განვითარების აქტუალური პრობლემები“ კრებული. 4. ინსტრუქცია, „საბიუჯეტო ორგანიზაციების მიერ საჯარო სექტორის ბუღალტრული აღრიცხვის საერთაშორისო სტანდარტების (სსბასს-ების) საფუძველზე ფინანსური აღრიცხვა-ანგარიშგების წარმოების შესახებ“, 2020 , mof.ge 5. ბასს 19-დაქირავებუ მომუშავეთა გასამრჯელოები,https://www.saras.gov.ge/Content/files/ IAS-BASS/2014/2014_IAS_19_Final.pdf 6. 2. IPSAS 39, 2018 Employee Benefits ; https://www.ifac.org/system/files/publications/files/IPSAS-39-Employee-Benefits.pdf 7. PSAS 39 – EMPLOYEE BENEFITS as adopted by the Maltese Government; ttps://treasury.gov.mt/en/Documents/Government_Accounts_Directorate/IPSAS/IPSAS%20 en_US
dc.description.abstract The article deals with the issues related to the assessment of liabilities arising from employee benefits and recognition thereof in the financial reporting. The methods of assessing the liabilities envisaged under different pension schemes and the distinctions between them are discussed in the context of the defined contribution plan and the defined benefit plan. It is noted that under the defined contribution plan, the obligations of a public entity for each period is determined with the amount to be paid in this period, while the final costs of the defined benefit plan may be influenced by many variables. en_US
dc.language.iso ge en_US
dc.publisher Ivane Javakhishvili Tbilisi State University Press en_US
dc.title Recognition of liabilities arising from pension programs in accordance with IPSAS 39 en_US
dc.type Article en_US


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