Protección social a los trabajadores: la provisión para pensiones
DOI:
https://doi.org/10.26754/ojs_ais/ais.19976134Abstract
Los planes de pensiones, regulados por Ley y otros planes de previsión social alternativos asumidos por las empresas, comprenden aquel conjunto de obligaciones contraídas por las diferentes unidades económicas con sus empleados por prestaciones futuras comprometidas con ocasión de su jubilación. Estas obligaciones deberán ser reconocidas contablemente como gasto del ejercicio en la medida de su devengo contable, durante la vida laboral activa de los empleados, a partir de la fecha de inicio del plan.
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Accepted 2011-03-10