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Thuật ngữ IFRS: Return on plan assets (of an employee benefit plan)
Lãi từ tài sản của quỹ (của một quỹ phúc lợi người lao động)
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 407
Cập nhật: 29/11/2024
Return on plan assets (of an employee benefit plan) là gì?
Return on plan assets (of an employee benefit plan) (Lãi từ tài sản của quỹ (của một quỹ phúc lợi người lao động)) được định nghĩa là Các khoản lãi, cổ tức và các thu nhập khác từ tài sản của quỹ, cùng với các khoản lãi hoặc lỗ đã thực hiện và chưa thực hiện từ tài sản của quỹ, trừ đi:
(a) chi phí quản lý tài sản của quỹ; và
(b) bất kỳ khoản thuế phải trả nào của quỹ, không phải là số thuế được bao gồm trong các giả định tính toán dựa trên mô hình thống kê được sử dụng để xác định giá trị hiện tại của nghĩa vụ phúc lợi xác định.
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