Analysis
Personalaufwand
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.
Quick answer: 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.
This term page is part of the Protermify Finance glossary and is published as static HTML for fast indexing and clear language coverage.
Quick answer
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.
Why it matters
Personalaufwand matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.
Editorial context
This page is rendered as static HTML from source-backed terminology data so search engines and AI systems can parse the content without client-side code.
Definition
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.
Operational example
Compensation expense includes salaries, bonuses, and share-based payments recorded under IFRS 2 and ASC 718.
Localized term
Personalaufwand
Localized example
Personalaufwand umfasst Gehälter, Boni und aktienbasierte Vergütungen nach IFRS 2 und ASC 718.
Definition language
English reference definition
Source
CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
Target audience
- Financial Analysts
- Bankers
- Traders
