¿Qué es Gastos de Personal?
Gastos de Personal 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 “Gastos de Personal” Used in Practice?
Los gastos de personal incluyen salarios, bonificaciones y pagos basados en acciones según IFRS 2 y ASC 718.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Gastos de Personal?
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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