Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #577034

    IATE #3520374
    dliteanas idirthréimhseach (pleananna sochar sainithe) Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    transitional liability
    en
    Definition The following total:(a) the present value of the obligation at the date of adopting IAS 19 (revised); (b) minus the fair value, at the date of adoption, of plan assets (if any) out of which the obligations are to be settled directly;(c) minus any past service cost that should be recognised in later periods. Reference IASCF, Key term list