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حسابداری و مالی::
بهای خدمات قبلی
Past service cost is the increase in the present value of the defined benefit obligation
Past service cost may be either positive (where benefits are introduced or
(b) Any past service cost and gain or loss on settlement
(b) Past service cost, which is the change in the obligation relating to service in
looks at the special circumstances of past service costs, curtailment and settlements.
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