retirement benefit plans

Article ID: 2158
Last updated: 16 Feb, 2022

Arrangements whereby an entity provides benefits for its employees on or after termination of service (either in the form of an annual income or as a lump sum) when such benefits, or the employer’s contributions towards them, can be determined or estimated in advance of retirement from the provisions of a document or from the entity’s practices. (See also ‘post- employment benefit plans’.)

(According to International Accounting Standards IAS 26)

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Article ID: 2158
Last updated: 16 Feb, 2022
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Ngày đăng: 16 Feb, 2022 by Nguyễn Chinh - Công ty Tâm An
Ngày cập nhật: 16 Feb, 2022 by Nguyễn Chinh - Công ty Tâm An
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