Deferred taxation and Defined benefit pension scheme: Difference between pages

Latest revision as of 15:48, 11 July 2018

(DB).

A pension scheme that provides benefits based on how much a member is paid and the number of years they have been in the scheme.

Also known as pay related schemes (one example of which is a final salary scheme).

Such schemes may be funded or unfunded.

Relevant accounting standards include Section 28 of FRS 102.

@@ Line 1: / Line 1: @@
-''Accounting''.
+(DB).
-Deferred tax.
+A pension scheme that provides benefits based on how much a member is paid and the number of years they have been in the scheme.
+Also known as pay related schemes (one example of which is a final salary scheme).
+Such schemes may be funded or unfunded.
+Relevant accounting standards include Section 28 of FRS 102.
 == See also ==
-* [[Deferred tax]]
+* [[Accrual]]
-* [[Tax]]
+* [[Accrual rate]]
+* [[Active member]]
+* [[Career average pension scheme]]
+* [[Debt on the employer]]
+* [[Defined contribution pension scheme]]
+* [[Final salary pension scheme]]
+* [[FRS 102]]
+* [[Funded scheme]]
+* [[Funding]]
+* [[Hybrid pension scheme]]
+* [[Insured pension scheme]]
+* [[Lifetime allowance]]
+* [[Occupational pension scheme]]
+* [[Pension liabilities]]
+* [[Pensionable salary]]
+* [[Pensionable service]]
+* [[Unfunded scheme]]
-[[Category:Accounting,_tax_and_regulation]]
+[[Category:Manage_risks]]