单词 | accrued benefits |
释义 | accrued benefits accrued benefits Benefits due under a defined-benefit pension scheme in respect of service up to a given time. Accrued benefits may be calculated in relation to current earnings or protected final earnings. Section 28 of the Financial Reporting Standard Applicable in the UK and Republic of Ireland contains regulations on accounting for pension costs in financial accounts. UK listed companies have to comply with International Accounting Standard 19, Employee Benefits. |
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