Examlex
When a person inherits a recessive gene that is not expressed in the phenotype, he or she is a carrier of the gene.
Pension Plan Asset
The resources set aside to meet future pension obligations, including investments and other assets.
IFRS
International Financial Reporting Standards is a set of accounting standards developed by the International Accounting Standards Board (IASB) that is applied globally.
U.S. GAAP
The Generally Accepted Accounting Principles in the United States, a framework of accounting standards and procedures used in the U.S. to compile financial statements.
Prior Service Cost
The cost of retroactive benefits awarded in a pension plan amendment, which is recognized over future periods.
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