Chi Phí Nhân Sự la gi?
Chi Phí Nhân Sự 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 “Chi Phí Nhân Sự” Used in Practice?
Chi phí nhân sự gồm lương, thưởng và thanh toán cổ phiếu theo IFRS 2 và ASC 718.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Chi Phí Nhân Sự la gi?
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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