Defined benefit plans : employee contributions (proposed amendments to IAS 19) : comments to be received by 25 July 2013
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書誌事項
Defined benefit plans : employee contributions (proposed amendments to IAS 19) : comments to be received by 25 July 2013
（Exposure draft, ED/2013/4）
International Accounting Standards Board, c2013
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注記
"March 2013" -- Cover
"IFRS" -- Cover
"... addresses the accounting for contributions from employees or third parties when the requirement for such contributions is set out in the formal terms of a defined benefit plan. It proposes that such contributions may be recognised as a reduction in the service cost in the same period in which they are payable if, and only if, they are linked solely to the employee's service rendered in that period" -- p. 4
