plans d’aportacions definides

Terminologia comptable de les NIIF

• ca
  plans d’aportacions definides
• es
  planes de aportaciones definidas
• fr
  régimes à cotisations définies
• en
  defined contribution plans
• norma IAS19, IAS26
• [IAS19] Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.