Past service cost: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson m (Spacing 21/8/13) |
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''Pensions accounting''. | ''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. | 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 == | == See also == | ||
* [[Current service cost]] | * [[Current service cost]] | ||
* [[Present value]] | * [[Present value]] | ||
Revision as of 14:05, 21 August 2013
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.
