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Thuật ngữ IFRS: Actuarial present value of promised retirement benefits
Giá trị hiện tại của các khoản phúc lợi hưu trí được cam kết dựa trên mô hình thống kê
Chuẩn mực liên quan:
TDC
Ngày gửi: 12/09/2019
Lượt xem: 332
Cập nhật: 29/11/2024
Actuarial present value of promised retirement benefits là gì?
Actuarial present value of promised retirement benefits (Giá trị hiện tại của các khoản phúc lợi hưu trí được cam kết dựa trên mô hình thống kê) được định nghĩa là Giá trị hiện tại của các khoản thanh toán dự kiến theo kế hoạch phúc lợi hưu trí cho người lao động hiện tại và trước đây, dựa trên đóng góp của người lao động đó.
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