International Comparison Of Pension Accounting Standards

With the improvement of science and technology and medical level, the ageing problem becomeincreasingly severe global hotspot issues, and on our country’s pension problems arise from the government,enterprises and individuals. This is also under pressure to keep our pensions and pension security systemreform and improve accounting standards. Due to Western countries earlier pension accounting for thestudy, and therefore, using the experience of western countries pension accounting research, conduct thethorough research to the enterprise pension accounting of our country, by comparing different pensionaccounting at home and abroad, put forward existing problems in China and puts forward someimprovement Suggestions to these problems, in the aspect of theory and practice have certain researchsignificance. In this paper, a total of five chapters:This article first from China is entering an aging population, pension security has become increasinglyserious to begin to draw out the research background of the article, and puts forward our country even theworld to pension accounting problems, summarized the domestic and foreign research achievements ofexisting pension accounting, put forward the train of thought by comparison to pension accountingstandards at home and abroad. By introducing the relevant basic theory, social welfare and laborcompensation theory as the theoretical support of this study. Furthermore, based on the body on pensionaccounting, measurement, processing methods and principles, information disclosure and presentationaspects of domestic and international comparison and analysis, put forward our corporate pensionaccounting problems, Such as the lack of a unified pension accounting standards, the accounting treatmentis simple, does not fully disclose pension information and did not adequately presented in the financialstatements of pension-related information. Finally, the improvement of corporate pension accountingstandards, measurement, treatment, disclosure and suggestions to improve pension accounting informationpresented in the financial statements. China pension accounting information can not be reflected in thefinancial statements, the need for further improvement in the table information to determine consisted ofcorporate pension costs, the provision of the relevant accounting accounting. On the basis of the tablebelow shows, the report should also be disclosed in the notes in the choice of corporate pension plans, thespecific elements of the pension costs, actuarial estimation method, the current actuarial assumptions and actuarial gains or losses and other content.The main innovation of this paper consists of two aspects:First, comparing the United States, international and UK-based pension accounting standards proposedactuarial assumptions of pension accounting measurement accrued benefit method should be used forcorporate pension accounting-related information presented in the financial statements have some guidanceeffect.Second, this paper studies from abroad and combined with China’s actual situation, the accountingtreatment of pension proposed pension costs, pension assets and pension liabilities and other accounts inthe balance sheet and income statement, and in important information related to pension accounting isdisclosed in notes to the financial statements.This paper compares the pension for the international accounting standards, confined, internationalcomparison the U.S. and UK, and not in conjunction with Chinese law similar to Germany and othercountries for comparison.