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apple banana
Find rows that contain at least one of the two words.

+apple +juice
Find rows that contain both words.

+apple macintosh
Find rows that contain the word 'apple', but rank rows higher if they also contain 'macintosh'.

+apple -macintosh
Find rows that contain the word 'apple' but not 'macintosh'.

+apple ~macintosh
Find rows that contain the word 'apple', but if the row also contains the word 'macintosh', rate it lower than if row does not. This is "softer" than a search for '+apple -macintosh', for which the presence of 'macintosh' causes the row not to be returned at all.

+apple +(>turnover <strudel)
Find rows that contain the words 'apple' and 'turnover', or 'apple' and 'strudel' (in any order), but rank 'apple turnover' higher than 'apple strudel'.

apple*
Find rows that contain words such as 'apple', 'apples', 'applesauce', or 'applet'.

"some words"
Find rows that contain the exact phrase 'some words' (for example, rows that contain 'some words of wisdom' but not "some noise words").

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Found 9 result(s) | Articles
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...
16 Feb, 2022
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...
16 Feb, 2022
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)
16 Feb, 2022
assets held by a long-term employee benefit fund; and qualifying insurance policies. (According to International Accounting Standards IAS 19)
16 Feb, 2022
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)
14 Feb, 2022
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)
14 Feb, 2022
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)
14 Feb, 2022
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...
14 Feb, 2022
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)
14 Feb, 2022