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Thuật ngữ IFRS: Past service cost
Chi phí phục vụ quá khứ
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 590
Cập nhật: 29/11/2024
Past service cost là gì?
Past service cost (Chi phí phục vụ quá khứ) được định nghĩa là Thay đổi trong giá trị hiện tại của nghĩa vụ phúc lợi xác định phát sinh do người lao động làm việc cho đơn vị trong các kỳ trước, là kết quả của việc bổ sung quỹ phúc lợi (đưa vào áp dụng hay hủy bỏ, hoặc thay đổi một quỹ phúc lợi với mức phúc lợi xác định) hoặc thu hẹp quy mô (đơn vị giảm đáng kể số người lao động tham gia quỹ phúc lợi).
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