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Global Encyclopedia of Public Administration, Public Policy, and Governance pp 1–10Cite as

Accounting for Employee Benefits

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Synonyms

Benefits in kind; Fringe benefits; Nonwage compensation; Perks; Perquisites

Definition

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.

Introduction

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...

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References

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  • IPSASB (2008) International public sector accounting standard 25 – employee benefits. Tech Rep

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Author information

Authors and Affiliations

  1. Cnrs - ESCP Europe (Labex ReFi), Paris, France

    Yuri Biondi

  2. Université Paris-Dauphine, PSL Research University, Paris, France

    Marion Boisseau-Sierra

Authors
  1. Yuri Biondi
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  2. Marion Boisseau-Sierra
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Corresponding authors

Correspondence to Yuri Biondi or Marion Boisseau-Sierra .

Editor information

Editors and Affiliations

  1. Florida Atlantic University, Boca Raton, Florida, USA

    Ali Farazmand

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© 2016 Springer International Publishing Switzerland

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Cite this entry

Biondi, Y., Boisseau-Sierra, M. (2016). Accounting for Employee Benefits. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_2287-1

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  • DOI: https://doi.org/10.1007/978-3-319-31816-5_2287-1

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  • Publisher Name: Springer, Cham

  • Online ISBN: 978-3-319-31816-5

  • eBook Packages: Springer Reference Economics and FinanceReference Module Humanities and Social SciencesReference Module Business, Economics and Social Sciences

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