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DUREE MOYENNE ESTIMATIVE RESTE CARRIERE ACTIVE GROUPE SALARIES [1 record]

Record 1 1998-09-22

English

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

The total number of years of future service expected to be rendered by that group divided by the number of employees in the group.

French

Domaine(s)
  • Comptabilité générale
  • Avantages sociaux
DEF

Nombre total des années de service futures que l’employeur prévoit obtenir d’un groupe de salariés participant à un régime de retraite, divisé par le nombre d’individus dans le groupe. En comptabilité, il convient de constater sur cette durée moyenne le coût des prestations accordées au titre des services passés, l’incidence des modifications des hypothèses actuarielles, ainsi que les gains et les pertes actuariels.

Spanish

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