薪酬费用 是什么？
薪酬费用 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 “薪酬费用” Used in Practice?
薪酬费用包括根据IFRS 2和ASC 718记账的工资、奖金及股权支付。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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薪酬费用 是什么？
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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