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

Thuật ngữ IFRS: Actuarial gains and losses

Chênh lệch từ tính toán dựa trên mô hình thống kê

Chuẩn mực liên quan:

IAS 19

TDC

Ngày gửi: 12/09/2019

Cập nhật: 29/11/2024

Actuarial gains and losses là gì?

Actuarial gains and losses (Chênh lệch từ tính toán dựa trên mô hình thống kê) được định nghĩa là Các thay đổi về giá trị hiện tại của nghĩa vụ phúc lợi xác định phát sinh từ:

các điều chỉnh theo thực tế (ảnh hưởng của chênh lệch giữa các giả định tính toán dựa trên mô hình thống kê từ trước và thực tế); và
ảnh hưởng của thay đổi về các giả định tính toán dựa trên mô hình thống kê.

XEM THÊM CÁC THUẬT NGỮ KHÁC:

ĐỌC THÊM:

Thuật ngữ IFRS: Actuarial gains and losses

Chênh lệch từ tính toán dựa trên mô hình thống kê

Actuarial gains and losses là gì?

Tìm kiếm

Kết nối chúng tôi

Thuật ngữ xem nhiều

Fair value

Carrying amount

Impairment loss

Amortised cost of a financial asset or financial liability

Other comprehensive income

Chuẩn mực xem nhiều