... calculation of the reserves for retirement
benefits should be performed by qualified actuary.
... ammended Accountancy Act requires reserves for retirement benefits
and similar to be disclosed in a balance sheet.
... international Accounting Standard (IAS 19) for employee benefits
recommends valuation of post employment benefits liabilities by qualified
actuary.
Biuro Aktuarialne Tomasz Klimkiewicz calculates reserves for:
jubilee awards |
disability
benefits |
| retirement
benefits |
death
benefits |
Ammended Accountancy Act requires reserves for retirement benefits
and similar to be disclosed in a balance sheet. Polish regulations
do not describe method of calculating of those reserves yet. International
Accounting Standard (IAS 19) describes the method of valuation of
the reserve, and also recommends reserves for retirement benefits
and similar to be calculated by qualified actuary.
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