TERMIUM Plus®
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COSTO SERVICIOS PASADOS [1 record]
Record 1 - internal organization data 2021-01-18
Record 1, English
Record 1, Subject field(s)
- Accounting
- Actuarial Practice
- Pensions and Annuities
Record 1, Main entry term, English
- past service pension cost
1, record 1, English, past%20service%20pension%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- past service cost 2, record 1, English, past%20service%20cost
correct
- prior service pension cost 3, record 1, English, prior%20service%20pension%20cost
correct
- prior service cost 4, record 1, English, prior%20service%20cost
correct
- prior period service cost 4, record 1, English, prior%20period%20service%20cost
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Past service cost is the change in the present value of the defined benefit obligation resulting from a plan amendment (e.g. changing the retirement age from 60 to 65) or curtailment (e.g. office closure makes employees redundant). 5, record 1, English, - past%20service%20pension%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Actuariat
- Pensions et rentes
Record 1, Main entry term, French
- coût des services passés
1, record 1, French, co%C3%BBt%20des%20services%20pass%C3%A9s
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût des prestations au titre des services passés 2, record 1, French, co%C3%BBt%20des%20prestations%20au%20titre%20des%20services%20pass%C3%A9s
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Variation de la valeur actualisée de l'obligation au titre des prestations définies pour les services rendus par les membres du personnel au cours de périodes antérieures, qui résulte de la modification d'un régime (instauration ou cessation d'un régime à prestations définies ou encore apport de changements au régime) ou de la réduction d'un régime (diminution importante, décidée par l'entité, du nombre de membres du personnel couverts par le régime). 3, record 1, French, - co%C3%BBt%20des%20services%20pass%C3%A9s
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Práctica actuarial
- Pensiones y rentas
Record 1, Main entry term, Spanish
- costo de los servicios pasados
1, record 1, Spanish, costo%20de%20los%20servicios%20pasados
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
Al determinar el costo de los servicios pasados o una ganancia o pérdida en el momento de la liquidación, una entidad medirá nuevamente el pasivo(activo) por beneficios definidos neto utilizando el valor razonable actual de los activos del plan y los supuestos actuariales actuales(incluyendo las tasas de interés de mercado actuales y otros precios de mercado actuales). 1, record 1, Spanish, - costo%20de%20los%20servicios%20pasados
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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