Taxing GAAP and IFRS
13.5Defined Contribution Plans
The standard points out, in paragraph 43 that accounting for defined contribution plans is straightforward because the company’s obligation for each period is deter...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.