TERMIUM Plus®

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

INSTAURATION REGIME [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-12-02

English

Subject field(s)
  • Employment Benefits
  • Pensions and Annuities
  • Accounting
CONT

Past service costs arising from plan initiation are deferred and amortized on a straight-line basis over the remaining service period of employees active at the date of initiation.

French

Domaine(s)
  • Avantages sociaux
  • Pensions et rentes
  • Comptabilité
DEF

Action pour un employeur d'établir un régime de retraite ou autre régime d'avantages sociaux futurs en faveur de son personnel.

OBS

Parfois, l'employeur accorde de manière rétroactive des prestations de retraite aux salariés en reconnaissance de services fournis antérieurement à la mise en place du régime, ce qui crée un déficit actuariel initial.

Spanish

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