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Found 9 result(s) |
Articles
vested
employee
benefits
Employee
benefits that are not conditional
Articles -> Thuật ngữ tài chính kế toán -> V-W-X
16 Feb, 2022
short-term
employee
benefits
Employee
benefits (other than termination benefits) ... the period in which the
employee
Articles -> Thuật ngữ tài chính kế toán -> S-T-U
16 Feb, 2022
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
plan assets (of an
employee
benefit plan)
assets held by a long-term
employee
benefit fund; and qualifying insurance
Articles -> Thuật ngữ tài chính kế toán -> P-Q-R
16 Feb, 2022
other long-term
employee
benefits
Employee
benefits (other than post-employment benefits ... the period in which the
employee
Articles -> Thuật ngữ tài chính kế toán -> M-N-O
16 Feb, 2022
interest cost (for an
employee
benefit plan)
The increase during a period in the present value of a defined benefit obligation which arises because the benefits are one period closer to settlement. (According to International Accounting Standards IAS 19)
Articles -> Thuật ngữ tài chính kế toán -> G-H-I
16 Feb, 2022
employee
benefits
exchange for service rendered by
employee
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
assets held by a long-term
employee
benefit fund
... solely to pay or fund
employee
benefits; and are available to ... only to pay or fund
employee
benefits, are not available to ... to meet all the related
employee
benefit obligations of the plan ...
Articles -> Thuật ngữ tài chính kế toán -> A-B-C
10 Nov, 2021
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