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Thuật ngữ IFRS: Employees and others providing similar services
Nhân viên và các đối tượng khác cung cấp dịch vụ tương tự
Chuẩn mực liên quan:
TDC
Ngày gửi: 23/09/2019
Lượt xem: 276
Cập nhật: 29/11/2024
Employees and others providing similar services là gì?
Employees and others providing similar services (Nhân viên và các đối tượng khác cung cấp dịch vụ tương tự) được định nghĩa là Những người cung cấp dịch vụ cá nhân cho đơn vị và
(a) những cá nhân được coi là người lao động cho các mục đích pháp lý hoặc thuế,
(b) những cá nhân làm việc cho đơn vị giống như người lao động cho các mục đích pháp lý hoặc thuế, hoặc
(c) các dịch vụ được cung cấp tương tự như các dịch vụ được người lao động cung cấp.
Ví dụ: thuật ngữ này bao gồm tất cả các nhân viên quản lý, tức là những người có thẩm quyền và trách nhiệm lập kế hoạch, chỉ đạo và kiểm soát các hoạt động của đơn vị, bao gồm cả giám đốc không điều hành.
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