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Thuật ngữ IFRS: Net defined benefit liability (asset)
Nợ phải trả (tài sản) phúc lợi thuần được xác định
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 934
Cập nhật: 29/11/2024
Net defined benefit liability (asset) là gì?
Net defined benefit liability (asset) (Nợ phải trả (tài sản) phúc lợi thuần được xác định) được định nghĩa là Giá trị thâm hụt hoặc thặng dư, được điều chỉnh để phản ánh ảnh hưởng của việc giới hạn một tài sản phúc lợi xác định thuần ở mức trần tài sản.
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