IAS 34 and Normal contribution rate: Difference between pages

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''Financial reporting.''
''Pensions''


International Accounting Standard 34, dealing with interim financial reporting.  
The pension contribution that would be required under a particular funding method, usually expressed as a percentage of pensionable salary, if the Target Fund had been exactly achieved (calculated before taking into account the amortisation of any surplus or deficit).


 
''Also known as the Standard contribution rate.''
Issued by the International Accounting Standards Board.  




== See also ==
== See also ==
* [[Financial reporting]]
* [[Adjusted contribution rate]]
* [[Interim]]
* [[Contribution]]
* [[International Financial Reporting Standards]]
* [[Target fund]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Manage_risks]]
[[Category:Compliance_and_audit]]

Latest revision as of 13:40, 8 October 2020

Pensions.

The pension contribution that would be required under a particular funding method, usually expressed as a percentage of pensionable salary, if the Target Fund had been exactly achieved (calculated before taking into account the amortisation of any surplus or deficit).

Also known as the Standard contribution rate.


See also