Past service cost: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Administrator (CSV import) |
(No difference)
|
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