TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCRUED PENSION COST [3 records]
Record 1 - internal organization data 2010-08-03
Record 1, English
Record 1, Subject field(s)
- Employment Benefits
- Working Practices and Conditions
Record 1, Main entry term, English
- accrued benefit cost method
1, record 1, English, accrued%20benefit%20cost%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 2, record 1, English, - accrued%20benefit%20cost%20method
Record number: 1, Textual support number: 1 OBS
See Consolidated Regulations of Canada (C.R.C.), 1978, chapter 1252, 2(1) 3, record 1, English, - accrued%20benefit%20cost%20method
Record 1, French
Record 1, Domaine(s)
- Avantages sociaux
- Régimes et conditions de travail
Record 1, Main entry term, French
- méthode du coût des prestations accumulées
1, record 1, French, m%C3%A9thode%20du%20co%C3%BBt%20des%20prestations%20accumul%C3%A9es
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode permettant de déterminer le coût annuel des prestations, exprimé en tant que valeur actuarielle des prestations acquises pendant une année. 2, record 1, French, - m%C3%A9thode%20du%20co%C3%BBt%20des%20prestations%20accumul%C3%A9es
Record number: 1, Textual support number: 1 OBS
Voir la Codification des règlements du Canada (C.R.C.), 1978, chapitre 1252, 2(1) 3, record 1, French, - m%C3%A9thode%20du%20co%C3%BBt%20des%20prestations%20accumul%C3%A9es
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-11-08
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- best-estimate assumptions
1, record 2, English, best%2Destimate%20assumptions
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
- best estimate assumptions 2, record 2, English, best%20estimate%20assumptions
correct, plural
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Pension expense is to comprise normal cost, computed using a specified accrued benefit actuarial cost method, and based on management's best-estimate assumptions. 3, record 2, English, - best%2Destimate%20assumptions
Record number: 2, Textual support number: 1 OBS
best-estimate assumptions; best estimate assumptions: terms usually used in plural. 4, record 2, English, - best%2Destimate%20assumptions
Record 2, Key term(s)
- best estimate assumption
- most-probable assumption
- most-probable assumptions
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- hypothèses les plus probables
1, record 2, French, hypoth%C3%A8ses%20les%20plus%20probables
correct, feminine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- hypothèses les plus plausibles 2, record 2, French, hypoth%C3%A8ses%20les%20plus%20plausibles
correct, feminine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Dans les évaluations servant à des fins comptables, ensemble des hypothèses basées sur le jugement de la direction quant à l'ensemble des faits les plus susceptibles de se réaliser dans l'avenir. 2, record 2, French, - hypoth%C3%A8ses%20les%20plus%20probables
Record number: 2, Textual support number: 1 OBS
hypothèses les plus probables; hypothèses les plus plausibles : termes habituellement utilisés au pluriel. 3, record 2, French, - hypoth%C3%A8ses%20les%20plus%20probables
Record 2, Key term(s)
- hypothèse la plus probable
- hypothèse la plus plausible
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2006-08-22
Record 3, English
Record 3, Subject field(s)
- Employment Benefits
- Accounting
Record 3, Main entry term, English
- accrued pension cost
1, record 3, English, accrued%20pension%20cost
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- accrued pension liability 1, record 3, English, accrued%20pension%20liability
correct
- pension accrual 2, record 3, English, pension%20accrual
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
The purpose of pension accrual is to make sound provision for old age. 3, record 3, English, - accrued%20pension%20cost
Record 3, Key term(s)
- accrual for pension costs
Record 3, French
Record 3, Domaine(s)
- Avantages sociaux
- Comptabilité
Record 3, Main entry term, French
- charge de retraite à payer
1, record 3, French, charge%20de%20retraite%20%C3%A0%20payer
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Compte de passif dont le solde correspond à l'excédent de l'ensemble des coûts du régime de retraite passés en charges sur le total des cotisations versées à la caisse de retraite jusqu'à la date considérée. 1, record 3, French, - charge%20de%20retraite%20%C3%A0%20payer
Record 3, Spanish
Record 3, Textual support, Spanish
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