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Thuật ngữ IFRS: Present value of a defined benefit obligation
Giá trị hiện tại của nghĩa vụ phúc lợi xác định
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 348
Cập nhật: 29/11/2024
Present value of a defined benefit obligation là gì?
Present value of a defined benefit obligation (Giá trị hiện tại của nghĩa vụ phúc lợi xác định) được định nghĩa là Giá trị hiện tại, không khấu trừ bất kỳ tài sản nào của quỹ, của các khoản thanh toán dự kiến trong tương lai để chi trả cho nghĩa vụ phát sinh từ thời gian phục vụ hiện tại và trước đó của người lao động.
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