Defined benefit plans : employee contributions (proposed amendments to IAS 19) : comments to be received by 25 July 2013
CiNii
所蔵館 2館
書誌事項
- タイトル
- "Defined benefit plans : employee contributions (proposed amendments to IAS 19) : comments to be received by 25 July 2013"
- 出版者
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- International Accounting Standards Board
- 出版年月
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- c2013
- 書籍サイズ
- 25 cm
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注記
"March 2013" -- Cover
"IFRS" -- Cover
"... addresses the accounting for contributions from employees or third parties when the requirement for such contributions is set out in the formal terms of a defined benefit plan. It proposes that such contributions may be recognised as a reduction in the service cost in the same period in which they are payable if, and only if, they are linked solely to the employee's service rendered in that period" -- p. 4
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詳細情報 詳細情報について
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- CRID
- 1130000798175120768
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- NII書誌ID
- BB15100010
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- ISBN
- 9781907877865
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- 本文言語コード
- en
-
- 出版国コード
- uk
-
- タイトル言語コード
- en
-
- 出版地
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- London
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- データソース種別
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- CiNii Books