Audit and Accounting of Pension Plans according to Russian and International Standarts

Student: Arakeliants Evgeniia

Educational Programme: Economics (Bachelor)

Year of Graduation: 2018

The purpose of this study is to elaborate methods for accounting and audit of pension plans with established payments and established contributions and their subsequent testing for PJSC «Transneft». Accounting and audit of pension plans is a important topic for research, as many large companies are currently implementing their own corporate pension plans and have difficulties in taking them into account. These difficulties are due to the fact that the Russian legislation does not have a clear regulation on accounting for pension plans, especially for defined contributions ones, and IFRS is required to be adopted under the domestic chart of accounts. In this study, a new method for accounting for pension plans is suggested, for which it is necessary to make changes to the Russian chart of accounts. The audit methodology was developed on the basis of the existing International standards on audit (ISA).

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses