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Found 8 result(s) |
Articles
present value of a
defined
benefit obligation
See ‘
defined
benefit obligation (present value of)’.
Articles -> Thuật ngữ tài chính kế toán -> P-Q-R
16 Feb, 2022
defined
contribution plans
Retirement benefit plans under which amounts to be paid as retirement benefits are determined by contributions to a fund together with investment earnings thereon. (According to International Accounting Standards IAS 26)
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
defined
contribution plans
Post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the...
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
defined
benefit plans
Retirement benefit plans under which amounts to be paid as retirement benefits are determined by reference to a formula usually based on employees’ earnings and/or years of service. (According to International Accounting Standards IAS 26)
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
defined
benefit plans
Post-employment benefit plans other than
defined
contribution plans. (According to International
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
defined
benefit obligation (present value of)
The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods.
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
defined
benefit liability
... the present value of the
defined
benefit obligation at the end ...
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
curtailment (of a
defined
benefit plan)
... amends the terms of a
defined
benefit plan so that a ...
Articles -> Thuật ngữ tài chính kế toán -> A-B-C
14 Feb, 2022
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