Finance English
Analysis

Was ist Personalaufwand?

Personalaufwand 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 “Personalaufwand” Used in Practice?

Personalaufwand umfasst Gehälter, Boni und aktienbasierte Vergütungen nach IFRS 2 und ASC 718.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Was ist Personalaufwand?

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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