Prepayments of a minimum funding requirement : amendments to IFRIC 14

Notes on use

Note (General)：: "November 2009" -- Cover"The amendments result from proposals that were contained in the exposure draft ... published in May 2009 ... The amendments p...

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Material Type: 図書
ISBN: 9781907026553
Title: Prepayments of a minimum funding requirement : amendments to IFRIC 14
Author Heading: International Accounting Standards Board
https://ci.nii.ac.jp/author/DA13158697
Publication, Distribution, etc.: International Accounting Standards Board
Publication Date: c2009
Publication Date (W3CDTF): 2009
Size: 21 cm
Alternative Title: Prepayments of a minimum funding requirement : amendments to IFRIC 14 : international financial reporting standard
Place of Publication (Country Code): uk
Text Language Code: en
Subject Heading: 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
Target Audience: 一般
Note (General): "November 2009" -- 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
Related Material (URI): https://ci.nii.ac.jp/ncid/BB0351456X#entity
Data Provider (Database): 国立情報学研究所 : CiNii Research
Original Data Provider (Database): CiNii Books
https://ci.nii.ac.jp/books
NCID: https://ci.nii.ac.jp/ncid/BB0351456X : BB0351456X