BUSINESS AND COMPETITION|accounting
- pleananna ranníocaíochtaí sainithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- defined contribution plans
- en
- Sainmhíniú post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods Tagairt "Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 "