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Working paper

Учет социальных программ по МСФО: принципы и актуарные методы

Шоломицкий А. Г.
Frequently, standards and regulations are based on principles which could not be fully explained within the document itself. International Accounting Standards adopt certain terminology and methods of actuarial science, but an explanation of them in a due perspective should be a purpose of special texts. This methodological paper provides such an “actuarial comment” to IAS (basically, to IAS 19 “Employee Benefits”). The author’s hope is that it will be useful and will help to fill, to some measure, the existing gap of information.