|
2012年ACCA考试《p2公司报告》讲义辅导19
Short-term employee benefits
- unused holiday leave
Q 8:A company gives its employees an annual entitlement to paid holiday leave. If there is any unused leave at the end of the year, employees are entitled to carry forward the unused leave for up to 12 months. At the end of 20X9, the company’s employees carried forward in total 50 days of unused holiday leave.
Employees are paid $100 per day.
Required
State the required accounting for the unused holiday carried forward.
Solution
The short-term accumulating compensated absences should be recognized as a cost in the year when the entitlement arises, ie in 20X9. |
|