plans de prestacions definides

Terminologia comptable de les NIIF

• ca
  plans de prestacions definides
• es
  planes de prestaciones definidas
• fr
  régimes à prestations définies
• en
  defined benefit plans
• norma IAS19, IAS26
• [IAS19] Defined benefit plans are post-employment benefit plans other than defined contribution plans.
• [IAS26] Defined benefit plans are retirement benefit plans under which amounts to be paid as retirement benefits are determined by reference to a formula usually based on employees earnings and/or years of service.