<abstract xmlns="http://www.w3.org/1999/xhtml"><p>Entities that have assumed the obligation to provide benefits to employees both during employment and post-employment, in accordance with international regulations, in particular IAS 19 “Employee benefits”, have the obligation to present to users’ financial payments and rights related to employees. The evaluation of the employees’ benefits is based on actuarial techniques and on professional judgments that require the highlighting of the arguments underlying the identification and establishment of the actuarial hypotheses. To achieve this objective, we conducted research on how to select actuarial assumptions in the process of determining the benefits of employees in an entity in the energy field. The conclusions established highlight the role of the actuarial assumptions chosen in establishing the managerial vision on the obligations to be estimated for the personnel expenses, both present and in the future, in the context of the unpredictable evolution of the dynamics of the employees, as well as of economic circumstances created by constantly changing wage policies.</p></abstract>

Entities that have assumed the obligation to provide benefits to employees both during employment and post-employment, in accordance with international regulations, in particular IAS 19 “Employee benefits”, have the obligation to present to users’ financial payments and rights related to employees. The evaluation of the employees’ benefits is based on actuarial techniques and on professional judgments that require the highlighting of the arguments underlying the identification and establishment of the actuarial hypotheses. To achieve this objective, we conducted research on how to select actuarial assumptions in the process of determining the benefits of employees in an entity in the energy field. The conclusions established highlight the role of the actuarial assumptions chosen in establishing the managerial vision on the obligations to be estimated for the personnel expenses, both present and in the future, in the context of the unpredictable evolution of the dynamics of the employees, as well as of economic circumstances created by constantly changing wage policies.

Actuarial Assumptions for Employees Benefits

George Emil Palade University of Medicine, Pharmacy, Science, and Technology of Targu Mures

“1 Decembrie 1918” University of Alba Iulia

Acta Marisiensis. Seria Oeconomica

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Actuarial Assumptions for Employees Benefits"}

Entities that have assumed the obligation to provide benefits to employees both during employment and post-employment, in accordance with international...

Actuarial Assumptions for Employees Benefits

Publié en ligne: 07 févr. 2020

Pages: 1 - 8

DOI: https://doi.org/10.2478/amso-2019-0001

Mots clés
19 “Employee benefits”, cost of current services, actuarial techniques, actuarial assumptions

© 2019 Tatiana Dănescu et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Actuarial Assumptions for Employees Benefits

Publié en ligne: 07 févr. 2020

Pages: 1 - 8

DOI: https://doi.org/10.2478/amso-2019-0001

Mots clés19 “Employee benefits”, cost of current services, actuarial techniques, actuarial assumptions

© 2019 Tatiana Dănescu et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Mots clés
19 “Employee benefits”, cost of current services, actuarial techniques, actuarial assumptions