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Практически Аспекти На Модела На Отчитане На Планове С Дефинирани Доходи Съгласно Мсфо

Author

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  • доц. д-р Бойка Брезоева

Abstract

Доходите на наети лица по планове с дефинирани доходи са обект на третиране в МСС 19 Доходи на наети лица. Стандартът се отличава с висока степен на сложност, а това основно се отнася за доходите след прекратяване на трудовите правоотношения, към които се отнасят и тези, свързани с планове за дефинирани...

Suggested Citation

  • Доц. Д-Р Бойка Брезоева, 2016. "Практически Аспекти На Модела На Отчитане На Планове С Дефинирани Доходи Съгласно Мсфо," ICPA Articles, Institute of Certified Public Accountants, vol. 2016(3), pages 1-23.
    • Handle: RePEc:bpa:journl:v:2016:y:2016:i:3:p:1-23:id:5435
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