Finance English
Analysis

Qu'est-ce que Charges de Personnel ?

Charges de Personnel 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 “Charges de Personnel” Used in Practice?

Les charges de personnel comprennent salaires, primes et paiements fondés sur des actions enregistrés selon IFRS 2 et ASC 718.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Qu'est-ce que Charges de Personnel ?

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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