Finance English
Analysis

Apa itu Beban Imbalan Kerja?

Beban Imbalan Kerja 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 “Beban Imbalan Kerja” Used in Practice?

Beban imbalan kerja meliputi gaji, bonus, dan pembayaran berbasis saham menurut IFRS 2 dan ASC 718.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Apa itu Beban Imbalan Kerja?

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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