Finance English
Analysis

ما هو مصروفات التعويضات؟

مصروفات التعويضات Total costs incurred by an entity for employee services, including salaries, wages, bonuses, stock options, and related benefits, recognized in the period when earned in accordance with accrual accounting principles.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “مصروفات التعويضات” Used in Practice?

تشمل مصروفات التعويضات الرواتب والمكافآت والمدفوعات القائمة على الأسهم بموجب IFRS 2 وASC 718.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

ما هو مصروفات التعويضات؟

Total costs incurred by an entity for employee services, including salaries, wages, bonuses, stock options, and related benefits, recognized in the period when earned in accordance with accrual accounting principles.

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