Finance English
Analysis

O que e Despesa com Pessoal?

Despesa com Pessoal 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 “Despesa com Pessoal” Used in Practice?

A despesa com pessoal inclui salários, bônus e pagamentos baseados em ações registrados segundo IFRS 2 e ASC 718.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

O que e Despesa com Pessoal?

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.

Where can I learn this term for free?

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