Che cos'e Spese per il Personale?
Spese per il Personale 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 “Spese per il Personale” Used in Practice?
Le spese per il personale comprendono stipendi, bonus e pagamenti in azioni secondo IFRS 2 e ASC 718.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Che cos'e Spese per il Personale?
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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