The recommendation has not been implemented because the Pension Board, at its fifty second session in July 2004, did not accept accrual accounting for contributions.

Accrual basis accounting

(m) Accrual basis.

(m) Accrual Basis

Accrual basis of accounting

Appendix D compensation accrual

Taxpayers who use the accrual method of accounting...

(i) Going concern, consistency and accrual are fundamental accounting assumptions.

(i) Going concern, consistency and accrual are fundamental accounting assumptions.

a. Going concern, consistency and accrual are fundamental accounting assumptions.

(i) Going concern, consistency and accrual are fundamental accounting assumptions.

(i) Going concern, consistency, and accrual are fundamental accounting assumptions.

(i) Going concern, consistency, and accrual are fundamental accounting assumptions.

Payments of benefits, including withdrawal settlements, are recorded on an accrual basis.

19. Financial transactions are recorded in the accounts on an accrual basis.

Bases of accounting Financial statements are currently prepared on a modified accrual basis.

Services account (i) Income All income is accounted for on an accrual basis.

The aim of the pension reform was to establish a financially stable (risk diversified) pension system that would be based on contribution payments made by the insured person and that would include the component of pensions of the solidarity of generations, as well as the component of the actual accrual of the pension capital, thus in the conditions of the rapid demographic aging of the population providing a stable substitution of earned income in the long term.

A new rule was added on accrual basis of accounting and its permitted modification.

(d) Income, expenditure, assets and liabilities are recognized on the accrual basis of accounting

(d) Income, expenditure, assets and liabilities are recognized on the accrual basis of accounting.

Old age pension and ordinary anticipatory pension

(d) Generally, income, expenditure, assets and liabilities are recognized on the accrual basis of accounting.

(d) The income, expenditure, assets and liabilities are recognized on the accrual basis of accounting

(For purposes of pension benefits and pension contributions)

An accounting accrual of 27 million was made in 2004 for after service health insurance benefits.

Going concern, prudence, substance over form, materiality, consistency and accrual are fundamental accounting assumptions and policies

Salaries, social security contributions, pension charges and pension allowances

Local government pension scheme and the widows pension scheme

97. The old age pension comprises a basic amount, a pension supplement, and a special pension supplement.

Semi retirement pension is not payable together with anticipatory pension.

This perspective (funds available) is different from the perspective of income and expenditure based on accrual accounting.

This perspective (funds available) is different from the perspective of income and expenditure based on accrual accounting.

(h) The income and expenditures and assets and liabilities are recognized on the accrual basis of accounting.

(g) The income and expenditure and assets and liabilities are recognized on the accrual basis of accounting

Pension Arrangements

Retirement pension

Pension fund

Pension schemes

The armed service pension scheme and widows and orphans pension scheme

Management reiterates that the Fund cannot intervene in the accounting practices of member organizations to enforce accrual accounting.

Interest income and dividends are recorded on an accrual basis and foreign taxes withheld are recorded as receivables.

Agreement by the Croatian Pension Fund on Pension Services (29 May 1997)

The Pension Fund indicates that it is looking for a comparable pension fund and will review the practices of other pension funds.

Only persons who are employees of the founders of pension funds may be participants of pension plans of the closed pension fund.