TERMIUM Plus®

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

PENSION EXPENDITURES [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2010-07-19

English

Subject field(s)
  • Financial Accounting
  • Employment Benefits
CONT

Pension expense is to comprise normal cost [and] amortization of past service obligations and other specified adjustments.

Key term(s)
  • pension cost
  • pension expenses
  • pension expenditures

French

Domaine(s)
  • Comptabilité générale
  • Avantages sociaux
DEF

Dans la comptabilisation des coûts et obligations découlant d'un régime de retraite, portion des coûts du régime adopté par une entité en faveur de son personnel, qui doit être incluse dans les charges de la période considérée.

OBS

La charge de retraite d'une période donnée comprend plusieurs éléments, notamment le coût des prestations au titre des services fournis au cours de la période, l'amortissement du coût des services passés découlant de la mise en place ou de la modification du régime, et l'amortissement du gain ou de la perte actuariel net.

Key term(s)
  • charges de retraite
  • charges de pensions

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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