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Thuật ngữ IFRS: Termination benefits
Phúc lợi khi chấm dứt hợp đồng
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 327
Cập nhật: 29/11/2024
Termination benefits là gì?
Termination benefits (Phúc lợi khi chấm dứt hợp đồng) được định nghĩa là Các khoản phúc lợi mà đơn vị phải thanh toán cho người lao động vì chấm dứt hợp đồng lao động do:
(a) đơn vị quyết định chấm dứt hợp đồng với người lao động trước ngày nghỉ hưu thông thường; hoặc
(b) người lao động quyết định chấp nhận chấm dứt hợp đồng lao động để được nhận các khoản phúc lợi do đơn vị đề xuất.
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