indemnitzacions per cessament

Terminologia comptable de les NIIF

• ca
  indemnitzacions per cessament
• es
  indemnizaciones por cese
• fr
  indemnités de fin de contrat de travail
• en
  termination benefits
• norma IAS19
• Termination benefits are employee benefits payable as a result of either:
  • (a) an entity’s decision to terminate an employee’s employment before the normal retirement date; or
  • (b) an employee’s decision to accept voluntary redundancy in exchange for those benefits.