TERMIUM Plus®

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PASSIF TITRE PENSIONS RETRAITE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-08-02

English

Subject field(s)
  • Financial Accounting
  • Employment Benefits

French

Domaine(s)
  • Comptabilité générale
  • Avantages sociaux
DEF

Dans la comptabilisation des coûts et obligations découlant d’un régime de retraite, passif dont le solde correspond à l’obligation du régime au titre des prestations constituées (ou définies), diminuée de la valeur de l’actif de la caisse de retraite, et augmentée ou diminuée du solde non amorti des gains ou pertes actuariels.

Spanish

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