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darüber hinaus waren sie durch die buchhaltungsnormen nicht dazu verpflichtet, in ihrer rechnungslegung rückstellungen für den betrag der spezifischen ansprüche, die sie an ihre arbeitnehmer auszahlen mussten, zu bilden.
in addition, the accounting standards did not require them to set aside provisions in their accounts to cover the amount of the specific rights for which they were liable towards their employees.
Última atualização: 2014-11-21
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ab dem inkrafttreten der ias-buchhaltungsnormen müssen diese unternehmen in ihrer rechnungslegung für die rentenverbindlichkeiten der branche vor ihrem markteintritt rückstellungen bilden, die ihnen jedoch anteilmäßig zu ihrer aktuellen lohnsumme anzurechnen sind.
once the ias accounting standards enter into force, such enterprises will have to set aside provisions in their accounts to finance the pension liabilities of the sector that have accumulated prior to their market entry but are chargeable to them in proportion to their current wage bill.
Última atualização: 2014-10-23
Frequência de uso: 1
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