TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

accrued benefit cost method [1 record]

Record 1 2010-08-03

English

Subject field(s)
  • Employment Benefits
  • Working Practices and Conditions
DEF

A method of determining the annual cost of benefits under a pension plan whereby the cost of such benefits applicable to a particular plan year is taken as the actuarial value of the benefits that accrued in respect of service for that year.

OBS

See Consolidated Regulations of Canada (C.R.C.), 1978, chapter 1252, 2(1)

French

Domaine(s)
  • Avantages sociaux
  • Régimes et conditions de travail
DEF

Méthode permettant de déterminer le coût annuel des prestations, exprimé en tant que valeur actuarielle des prestations acquises pendant une année.

OBS

Voir la Codification des règlements du Canada (C.R.C.), 1978, chapitre 1252, 2(1)

Spanish

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