Alexander Huuk Rechnungslegungsvorschriften und Sicherungslinien der betrieblichen Altersvorsorge

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The recent financial crises have stirred discussions about the security of pension company schemes. Companies have to build up an adequate capital stock to pay the promised pension benefits in future years, and these capital stocks have increasingly come under threat. The use of prudent accounting rules as well as creditor protection instruments is necessary to guarantee that beneficiaries will receive their pension benefits. This work investigates into individual security instruments, and continues to describe and compare the adequacy of pension security systems in both Germany and in the US.