Foreign Exchange Committee and Past service cost: Difference between pages
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''Pensions accounting''. | |||
The increase in the present value of pension scheme liabilities - related to employee service in prior periods - arising in the current period and resulting from the introduction of, or improvement to, retirement benefits. | |||
== See also == | |||
* [[Current service cost]] | |||
* [[Present value]] | |||
Revision as of 14:20, 23 October 2012
Pensions accounting. The increase in the present value of pension scheme liabilities - related to employee service in prior periods - arising in the current period and resulting from the introduction of, or improvement to, retirement benefits.
See also