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Thuật ngữ IFRS: Retirement benefit plans
Quỹ phúc lợi hưu trí
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 764
Cập nhật: 29/11/2024
Retirement benefit plans là gì?
Retirement benefit plans (Quỹ phúc lợi hưu trí) được định nghĩa là các thỏa thuận trong đó đơn vị cung cấp phúc lợi cho người lao động trong hoặc sau khi chấm dứt phục vụ (dưới hình thức thu nhập hàng năm hoặc khoán một khoản tiền) khi những khoản phúc lợi đó hoặc các khoản đóng góp của người sử dụng lao động cho các quỹ này có thể được xác định hoặc ước tính trước khi người lao động nghỉ hưu dựa trên tài liệu hoặc thực tiễn tại đơn vị.
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