plans de prestacions per jubilació

Terminologia comptable de les NIIF

• ca
  plans de prestacions per jubilació
• es
  planes de prestaciones por retiro
• fr
  régimes de retraite
• en
  retirement benefit plans
• norma IAS26
• Retirement benefit plans are arrangements whereby an entity provides benefits for employees on or after termination of service (either in the form of an annual income or as a lump sum) when such benefits, or the contributions towards them, can be determined or estimated in advance of retirement from the provisions of a document or from the entity’s practices.