FRS 17 and Factors of production: Difference between pages

Revision as of 11:05, 13 March 2019

Resources which are used in production, classically being land, labour, capital and enterprise.

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-The former UK Financial Reporting Standard 17, dealing with retirement benefits.
+Resources which are used in production, classically being land, labour, capital and enterprise.
-It introduced the important requirement for the full amounts of pension fund deficits and surpluses to be recognised and disclosed in the sponsoring employer's balance sheet.
-Effective for periods commencing on or before 31 December 2014.
-Employee benefits are covered by Section 28 of FRS 102 for reporting periods starting on or after 1 January 2015.
 == See also ==
-* [[Deficit]]
+* [[Capital]]
-* [[Defined benefit pension scheme]]
+* [[Circular flow of income]]
-* [[FRS 102]]
+* [[Enterprise]]
-* [[IAS 26]]
+* [[Factors]]
-* [[Statement of total recognised gains and losses]]
+* [[Labour]]
-* [[Surplus]]
+* [[Limiting factor]]
+* [[Land]]
-[[Category:Accounting,_tax_and_regulation]]
+[[Category:The_business_context]]
-[[Category:Compliance_and_audit]]
-[[Category:Manage_risks]]