Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #644461

    IATE #3519801
    costas úis (le haghaidh plean sochair fostaithe) Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Zinsaufwand (für einen Versorgungsplan)
    de
    Definition in einer Periode zu verzeichnende Anstieg des Barwerts einer leistungsorientierten Verpflichtung, der entsteht, weil der Zeitpunkt der Leistungserfüllung eine Periode näher gerückt ist Reference "Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IAS 19.7, CELEX:32008R1126/DE"
    interest cost (for an employee benefit plan)
    en
    Definition The increase during a period in the present value of a defined benefit obligation which arises because the benefits are one period closer to settlement. Reference IASCF, Key term list