2012年ACCA考试《p2公司报告》讲义辅导24

2012年ACCA考试《p2公司报告》讲义辅导24

The expense that should be recognized in the statement of comprehensive income （in profit or loss for the year） for post-employment benefits in a defined benefit plan is the total of the following:
　　（a） The current service cost
　　（b） Interest
　　（c） The expected return on any plan assets
　　（d） The actuarial gains or losses, to the extent that they are recognized
　　（e） Past service cost to the extent that it is recognized
　　（f） The effect of any curtailments or settlements
　　A curtailments: when an entity cuts back on the benefits available under a defined benefit scheme, so that there is either a significant reduction in the number of employees eligible for the post-employment benefits, or there is a reduction in the post-employment benefits that will be given for the future service of current employees.