Idioma:

Prepayments of a minimum funding requirement amendments to IFRIC 14

International Accounting Standards Board; International Financial Reporting Interpretations Committee

Localização: FEA - Fac. Econ. Adm. Contab. e Atuária (F657.0218 P927 )(Acessar)

Título:
Prepayments of a minimum funding requirement amendments to IFRIC 14
Autor: International Accounting Standards Board; International Financial Reporting Interpretations Committee
Assuntos: Pension trusts -- Accounting -- Standards; Assets (Accounting); Postemployment benefits -- Accounting -- Standards; Defined benefit pension plans -- Accounting -- Standards; Employee fringe benefits -- Accounting -- Standards; Pensions -- Finance; Disclosure in accounting -- Standards; PADRÕES E NORMAS CONTÁBEIS
Notas: "November 2009"--Cover;"International financial reporting standard ª"--Cover;"The amendments result from proposals that were contained in the exposure draft ... published in May 2009 ... The amendments permit such an entity to treat the benefit of such an early payment as an asset."--Introd
Editor: London IASCF Publications Dept
Data de criação/publicação: c2009
Formato: 14 p 21 cm.
Idioma: Inglês

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