For defined contribution plans, expenses are recognised in the period in which the contribution is payable. For defined benefit plans, the defined benefit liability is recognised as the net total of the present value obligations under the plans minus the fair value of plan assets at the reporting...
6. Conclusion and future perspective CRediT authorship contribution statement Declaration of Generative AI and AI-assisted technologies in the writing process Declaration of Competing Interest Acknowledgements Data availability ReferencesShow full outline Figures (2) Tables (1) Table 1Plant...