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E

Small Company Financial Reporting

Edited by:
Steve Collings
Publisher:
Bloomsbury Publishing Plc
Edition:
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
E Employee benefits bonuses, 30.5 , 30.22 contentious areas, 6.17 – 6.20 deferred remuneration, 30.22 defined benefit pension plans actuarial valuation method, 30.15 changes, 30.17 – 30.20 curtailments, 30.17 discounting, 30.14 generally, 30.12 groups plans, 30.21 reimbursements, 30.19 remeasurements, 30.20 settlements, 30.17 surplus position, 30.18 use of independent actuary, 30.16 vested and unvested benefits, 30.13 disability benefits, 30.22 disclosures generally, 30.25 micro-entities, 11.120 general recognition principle generally, 30.2 micro-entities, 11.113 generally, 6.17 – 6.20 , 30.1 micro-entities bonus arrangement, 11.115 disclosure requirements, 11.120 generally, 2.31 , 11.112 other long-term benefits, 11.118 post-employment, 11.116 – 11.117 profit-sharing, 11.115 recognition principle, 11.113 short-term, 11.114 termination benefits, 11.119 other long-term benefits generally, 30.22 micro-entities, 11.118 post-employment benefit plans defined benefit plans, 30.10 defined contribution plans, 30.9 generally, 6.17 – 6.20 , 30.6 insured benefits, 30.8 micro-entities, 11.116 – 11.117 multi-employer and state plans, 30.7 profit sharing generally, 30.5 , 30.22 micro-entities, 11.115 scope ...

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