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Thuật ngữ IFRS: Plan assets (of an employee benefit plan)
Tài sản (của quỹ phúc lợi nhân viên)
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 608
Cập nhật: 29/11/2024
Plan assets (of an employee benefit plan) là gì?
Plan assets (of an employee benefit plan) (Tài sản (của quỹ phúc lợi nhân viên)) bao gồm:
(a) các tài sản được nắm giữ bởi quỹ phúc lợi dài hạn cho người lao động; và
(b) các hợp đồng bảo hiểm đủ điều kiện.
XEM THÊM CÁC THUẬT NGỮ KHÁC: