Protección social a los trabajadores: la provisión para pensiones

Authors

  • Carlos Javier Sanz Santolaria Universidad de Zaragoza

DOI:

https://doi.org/10.26754/ojs_ais/ais.19976134

Abstract

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.

Downloads

Download data is not yet available.

Downloads

How to Cite

Sanz Santolaria, C. J. (2011). Protección social a los trabajadores: la provisión para pensiones. Acciones E Investigaciones Sociales, (6), 127–138. https://doi.org/10.26754/ojs_ais/ais.19976134

Issue

No. 6 (1997)

Section

Articles

License

Authors publishing in this journal agree to the following terms:

  1. Authors retain copyright and grant the journal the right to be the first publication of the work as well as licensed under a Creative Commons Attribution-NonCommercial 4.0 license that allows others to share the work with an acknowledgement of authorship and initial publication in this journal.
  2. Authors may separately establish additional agreements for the non-exclusive distribution of the version of the work published in the journal (e.g., placing it in an institutional repository or publishing it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are allowed and encouraged to disseminate their papers electronically (e.g., in institutional repositories or on their own website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and higher citation of published papers (see The Effect of Open Access).
Received 2011-03-10
Accepted 2011-03-10