cost dels serveis passats

Terminologia comptable de les NIIF

• ca
  cost dels serveis passats
• es
  coste de los servicios pasados
• fr
  coût des services passés
• en
  past service cost
• norma IAS19
• Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting in the current period from the introduction of, or changes to, post-employment benefits or other long-term employee benefits. Past service cost may be either positive (when benefits are introduced or changed so that the present value of the defined benefit obligation increases) or negative (when existing benefits are changed so that the present value of the defined benefit obligation decreases).