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+apple +(>turnover <strudel)
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apple*
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Found 16 result(s) | Articles
For an entity on first adopting IAS 19: the present value of the obligation at the date of adoption; minus the fair value, at the date of adoption, of plan assets (if any) out of which the obligations are to be settled directly; minus any past service cost that shall be recognised in later...
16 Feb, 2022
... part or all of the benefit ... s provided under a defined benefit plan, for example, when a ... rights to receive specified post-employment benefit ...
16 Feb, 2022
... used to measure the defined benefit obligation) and less any tax ...
16 Feb, 2022
... Arrangements whereby an entity provides benefit ... a lump sum) when such benefit ... practices. (See also ‘post- employment benefit plans’.) (According to International Accounting ...
16 Feb, 2022
See ‘defined benefit obligation (present value of)’. (According
16 Feb, 2022
which an entity provides post-employment benefit
16 Feb, 2022
held by a long-term employee benefit fund; and qualifying insurance policies.
16 Feb, 2022
present value of a defined benefit obligation which arises because the ... benefit
16 Feb, 2022
The potential to contribute, directly or indirectly, to the flow of cash and cash equivalents to the entity. The potential may be a productive one that is part of the operating activities of the entity. It may also take the form of convertibility into cash or cash equivalents or a capability to...
14 Feb, 2022
Retirement benefit plans under which amounts to ... be paid as retirement benefit
14 Feb, 2022

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