valor actual de les obligacions per prestacions definides

Terminologia comptable de les NIIF

• ca
  valor actual de les obligacions per prestacions definides
• es
  valor actual de las obligaciones por prestaciones definidas
• fr
  valeur actuelle de l’obligation au titre de prestations définies
• en
  present value of a defined benefit obligation
• norma IAS19
• The present value of a defined benefit obligation is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods.