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gu zhu cai wu bao biao zhong tui xiu jin de hui ji chu li
Author(s): 
Pages: 38-39
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  企业自筹估价法当期成本现值当期收益年金法应计在职期间其他事项预提;
Abstract: <正> 国际会计准则第19号《雇主财务报表中退休金的会计处理》公布于1983年1月,主要说明企业自筹退休金的有关概念、会计处理原则、退休金费用的确认方法,以及财务报表中应说明的事项等。
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