To decipher the "threads" of various forms and elements of content that show the pension plans, public or private, we appealed to the principle of accounting entity. The plans of defined contributions and the plans of defined benefits were investigated in terms of the following entities: the...

In the last years, the accounting of the public institutions passed through major transformations in the middle of which were the passing from the accounting based on money to the engagement accounting. These generated “the decrease in the accounting field” of the public institutions...

The importance of family and ensuring its social protection are indisputable in any society. It is the reason why in this paper we plan to create an overall picture of how social protection is achieved through family allowances and other social benefits, as well as the role of accounting in this...

Like any field of activity conducted in an organizational framework, the public pensions sector is subjected to multiple transformations. Among these are identified the transformations regarding the structure of the pension system, the characteristics of the pension’s components/plans, the...

The scientific research activity in accounting is governed by the principles of logic thinking, is not subject to change and must be conducted according to a strict and rigorous schedule. For these reasons, it is a planned activity, but it shouldn’t be seen as rigid, because it can withstand...