Accounting Dictionary

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

Actuarial Present Value

Definition: Actuarial present value is the present value of payments that an entity expects to pay, under a retirement benefit plan, to its existing and past employees for services already rendered.