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Found 9 result(s) |
Articles
settlement (of employee benefit obligations)
A transaction that eliminates all further legal or constructive obligation for part or all of the benefits provided under a defined benefit plan, for example, when a lump-sum cash payment is made to, or on behalf of, plan participants in exchange for their rights to receive specified...
Articles -> Thuật ngữ tài chính kế toán -> S-T-U
16 Feb, 2022
return on plan assets (of an employee benefit plan)
Interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of administering the plan (other than those included in the actuarial assumptions used to measure the defined benefit obligation) and less any...
Articles -> Thuật ngữ tài chính kế toán -> P-Q-R
16 Feb, 2022
residual value (of an asset)
The estimated amount that an entity would currently obtain from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life. (According to International Accounting Standards IAS 16)
Articles -> Thuật ngữ tài chính kế toán -> P-Q-R
16 Feb, 2022
plan assets (of an employee benefit plan)
assets held by a long-term employee benefit fund; and qualifying insurance policies. (According to International Accounting Standards IAS 19)
Articles -> Thuật ngữ tài chính kế toán -> P-Q-R
16 Feb, 2022
funding (of retirement benefits)
The transfer of assets to an entity (the fund) separate from the employer’s entity to meet future obligations for the payment of retirement benefits. (According to International Accounting Standards IAS 26)
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
funding (of post- employment benefits)
Contributions by an entity, and sometimes its employees, into an entity, or fund, that is legally separate from the reporting entity and from which the employee benefits are paid. (According to International Accounting Standards IAS 19)
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
derecognition (of a financial instrument)
The removal of a previously recognised financial asset or financial liability from an entity’s statement of financial position. (According to International Accounting Standards IFRS 9)
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
curtailment (of a defined benefit plan)
A curtailment occurs when an entity either: is demonstrably committed to make a significant reduction in the number of employees covered by a plan; or amends the terms of a defined benefit plan so that a significant element of future service by current employees will no longer qualify for...
Articles -> Thuật ngữ tài chính kế toán -> A-B-C
14 Feb, 2022
control (of an entity)
The power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. (According to International Accounting Standards IAS 24, IAS 27, IAS 28, IFRS 3)
Articles -> Thuật ngữ tài chính kế toán -> A-B-C
14 Feb, 2022
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