Accounting for Employee Benefits

  • Yuri Biondi
  • Marion Boisseau-Sierra
Living reference work entry



From the employers’ viewpoint, pension benefits are promises to and claims by employees based upon future inflows. To make employers accountable for fulfilling these obligations in due course, accounting for pension obligations must design representation and facilitate control through time and circumstances, including through financial reporting and disclosure which aim to facilitate pension protection, that is, the assurance of continued provision of pension payments at their agreed levels under viable alternative modes of pension management.


Employee benefits cover various advantages granted to employees in addition to their salaries, especially pensions to be received after retirement. Historically, the pension was considered as a protection granted to the old or the sick. However, the recent reforms tend to blur the frontier between investment and pension, showing a radical...


Pension Fund Pension Scheme Financial Account Standard Board Employee Benefit Define Contribution 
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Copyright information

© Springer International Publishing Switzerland 2016

Authors and Affiliations

  1. 1.Cnrs - ESCP Europe (Labex ReFi)ParisFrance
  2. 2.Université Paris-Dauphine, PSL Research UniversityParisFrance