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hal.structure.identifier
dc.contributor.authorBiondi, Yuri
HAL ID: 181420
ORCID: 0000-0002-5545-5550
hal.structure.identifier
dc.contributor.authorBoisseau-Sierra, Marion
dc.date.accessioned2018-05-16T12:11:01Z
dc.date.available2018-05-16T12:11:01Z
dc.date.issued2017
dc.identifier.issn2152-2820
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/17756
dc.language.isoenen
dc.subjectpension provisionen
dc.subjectpension benefiten
dc.subjectpension liabilityen
dc.subjectIPSASen
dc.subjectEPSASen
dc.subjectpension fund managementen
dc.subjectactuarial evaluationen
dc.subjectpublic sector accounting regulationen
dc.subjectpublic financesen
dc.subject.ddc332en
dc.subject.classificationjelM.M4.M48en
dc.subject.classificationjelM.M4.M41en
dc.subject.classificationjelK.K2.K23en
dc.subject.classificationjelH.H5.H55en
dc.subject.classificationjelG.G2.G28en
dc.subject.classificationjelG.G2.G23en
dc.titlePension Obligations in the European Union: A Case Study for Accounting Policyen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenPension obligations constitute a critical issue for public finances and budgets. This is especially true for the European Union whose institutional mechanism aims to supervise Member States’ spending through centralised budgetary rules based upon financial covenants. In this context, accounting methods of recognition and measurement of pension obligations become an integral and critical aspect of Europe’s transnational budgetary and financial supervision. Drawing upon a comprehensive overview of pension management and regulation, this article aims to analyse the ongoing debate on accounting for pension obligations with a specific attention to the harmonization of European Public Sector Accounting Standards (EPSAS). While the European Commission has been favouring the ‘indisputable reference’ to the International Public Sector Accounting Standards (IPSAS), European Member States’ practices and views remain inconsistent with the normative solution imposed by the IPSAS 25, which favours and facilitates Definite Contribution pension schemes. In this context, we do summarise the IPSAS position mimicking the IFRS, review the pension’s accounting in national statistics and EPSAS debate, and provide some building blocks for a comprehensive model of accounting for pension obligations that admits and enables several viable modes of pension management.en
dc.relation.isversionofjnlnameAccounting, Economics and Law
dc.relation.isversionofjnlvol7en
dc.relation.isversionofjnlissue3en
dc.relation.isversionofjnldate2017
dc.relation.isversionofdoi10.1515/ael-2017-0027en
dc.subject.ddclabelEconomie financièreen
dc.relation.forthcomingnonen
dc.relation.forthcomingprintnonen
dc.description.ssrncandidatenonen
dc.description.halcandidateouien
dc.description.readershiprechercheen
dc.description.audienceInternationalen
dc.relation.Isversionofjnlpeerreviewedouien
dc.relation.Isversionofjnlpeerreviewedouien
dc.date.updated2018-05-16T11:46:59Z
hal.identifierhal-01793283*
hal.version1*
hal.author.functionaut
hal.author.functionaut


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