plans de prestacions postocupacionals

Terminologia comptable de les NIIF

• ca
  plans de prestacions postocupacionals
• es
  planes de prestaciones post-empleo
• fr
  régimes d’avantages postérieurs à l’emploi
• en
  post-employment benefit plans
• norma IAS19
• Post-employment benefit plans are formal or informal arrangements under which an entity provides post-employment benefits for one or more employees.