Finance English
Analysis

Что такое Расходы на оплату труда?

Расходы на оплату труда 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 “Расходы на оплату труда” Used in Practice?

Расходы на оплату труда включают зарплаты, бонусы и выплаты на основе акций в соответствии с IFRS 2 и ASC 718.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Что такое Расходы на оплату труда?

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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