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Found 12 result(s) |
Articles
transitional
liability
(defined benefit plans)
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...
Articles -> Thuật ngữ tài chính kế toán -> S-T-U
16 Feb, 2022
tax base of an asset or
liability
attributed to that asset or
liability
for tax purposes. (According to
Articles -> Thuật ngữ tài chính kế toán -> S-T-U
16 Feb, 2022
liability
adequacy test
carrying amount of an insurance
liability
needs to be increased (or
Articles -> Thuật ngữ tài chính kế toán -> J-K-L
16 Feb, 2022
liability
A present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. (According to International Accounting Standards IAS 37)
Articles -> Thuật ngữ tài chính kế toán -> J-K-L
16 Feb, 2022
insurance
liability
An insurer’s net contractual obligations under an insurance contract. (According to International Accounting Standards IFRS 4)
Articles -> Thuật ngữ tài chính kế toán -> G-H-I
16 Feb, 2022
financial
liability
at fair value through profit or loss
... A financial
liability
that meets either of the ...
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
financial
liability
... Any
liability
that is: a contractual obligation: ... the definition of a financial
liability
is classified as an equity ...
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
financial asset or financial
liability
held for trading
... A financial asset or financial
liability
that: is acquired or incurred ...
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
defined benefit
liability
The net total of the following amounts: the present value of the defined benefit obligation at the end of the reporting period; plus any actuarial gains (less any actuarial losses) not recognised; minus any past service cost not yet recognised; minus the fair value at the end of the reporting...
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
current
liability
... An entity shall classify a
liability
as current when: it expects ... to settle the
liability
in its normal operating cycle; ... it holds the
liability
primarily for the purpose of ...
Articles -> Thuật ngữ tài chính kế toán -> A-B-C
14 Feb, 2022
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