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Thuật ngữ IFRS: Net assets available for benefits
Giá trị tài sản thuần sẵn có cho các khoản phúc lợi
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 197
Cập nhật: 29/11/2024
Net assets available for benefits là gì?
Net assets available for benefits (Giá trị tài sản thuần sẵn có cho các khoản phúc lợi) được định nghĩa là Tổng giá trị tài sản trừ tổng nợ phải trả của quỹ, không phải là giá trị hiện tại dựa trên mô hình thống kê của các khoản phúc lợi hưu trí cam kết.
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