TERMIUM Plus®

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post-employment obligation [1 record]

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Record 1 2001-02-27

English

Subject field(s)
  • Employment Benefits
  • Financial and Budgetary Management
CONT

... new accounting standards from the Canadian Institute of Chartered Accountants require for-profit organizations to recognize on their balance sheet the liability associated with post-employment obligations such as self-insured disability programs.

French

Domaine(s)
  • Avantages sociaux
  • Gestion budgétaire et financière
CONT

[...] les nouvelles normes de l'Institut canadien des comptables agréés obligent les organismes à but lucratif à comptabiliser dans leur bilan le passif associé à leurs engagements postérieurs à l'emploi, tels que ceux de leurs régimes d'invalidité autoassurés.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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