محاسبة منحة الذهاب إلى التقاعد وفق النظام المحاسبي المالي : دراسة حالة تعاضدية صناعة البترول

الملخص EN

This study aimed at to clarify how to treat the retirement grant as one of post-employment benefits within the defined benefit plans according to the financial accounting system by highlighting the requirements for accounting, measurement and disclosure requirements to be presented in the financial statements, as well as to highlight its relation to the conceptual framework of the former under the adoption of International Accounting Standard IAS 19 "Employment Benefits".

To study the problematic issue, the study adopted the descriptive approach and a case study of Mutual of petroleum industry as an active institution within the social economy; used the following two tools: document analysis and interviews with institution's frames.

The study has found that the institution calculates the retirement grant as accounting according to the Financial Accounting System, in which it will be included in the accounts a form of liabilities in application of liability accounting and concepts included in the conceptual framework of the Financial Accounting System, the liability is estimated and measured based on variable value parameters, that it meets some of the required disclosure by presenting the related information to the grant accounting in the relevant financial statements.

It was also concluded that the institution suffers from some shortcomings related to the internal environment in accounting of the retirement grant in accordance with the Financial Accounting System.

The latter is mainly related to updating account hypotheses and the lack of descriptive disclosure provided in the appendix.