IAS 37 and Pension: Difference between pages

Revision as of 21:27, 3 March 2021

A pension is a periodic payment made to a Pensioner under a pension scheme.

In some countries, such as Australia, the term can alternatively be applied to a lump sum payment on retirement.

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-International Accounting Standard 37, dealing with provisions, contingent liabilities and contingent assets.
+A pension is a periodic payment made to a Pensioner under a pension scheme.
-Issued by the International Accounting Standards Board.
+In some countries, such as Australia, the term can alternatively be applied to a lump sum payment on retirement.
 == See also ==
-* [[Contingent assets]]
+* [[Annuity]]
-* [[Contingent liabilities]]
+* [[Asset risk]]
-* [[FRS 102]]
+* [[Dependant]]
-* [[International Financial Reporting Standards]]
+* [[Employee Retirement Income Security Act]]
-* [[Provision]]
+* [[Means testing]]
+* [[Morris Review]]
+* [[Pensions Act]]
+* [[Pension cost]]
+* [[Pension liabilities]]
+* [[Pension scheme]]
+* [[Pensions risk]]
+* [[Replacement ratio]]
+* [[Trust]]
+* [[Trust deed]]
 [[Category:Accounting,_tax_and_regulation]]
-[[Category:Compliance_and_audit]]
+[[Category:The_business_context]]