2012年ACCA考试《p2公司报告》讲义辅导18

2012年ACCA考试《p2公司报告》讲义辅导18


IAS 19 Employee benefits
Four categories of employee benefits given by IAS 19
　　. short term benefits,ie salary, social security contributions and paid annual leave
　　. post employment benefits, ie pensions and post-employment medical care
　　. other long-term benefits, ie profit shares, bonuses or deferred compensation payable later than 12 months after the year end, sabbatical leave
　　. termination benefits, ie early retirement payments and redundancy payments
　　Definition:
　　Current service cost: is the increase in the present value of the defined benefit obligation resulting from employee service in the current period.
　　Interest cost: is the increase during a period in the present value of a defined benefit obligation which arises because the benefits are one period closer to settlement.
　　The interest cost in the statement of comprehensive income is the present value of the defined benefit obligation as at the start of the year multiplied by the discount rate.