2012年ACCA考试《p2公司报告》讲义辅导21

2012年ACCA考试《p2公司报告》讲义辅导21

Defined benefit plans: recognition and measurement
　　An outline of the method used for an employer to account for the expenses and obligation of a defined benefit plan is given below.
　　（1） Actuarial assumptions: should be used to make a reliable estimate of the amount of future benefits employees have earned from service in relation to the current and prior years.
　　（2） Future benefits: should be attributed to service performed by employees in the current period, and in prior periods, using the Projected Unit Credit Method. This gives a total present value of future benefit obligations arising from past and current periods of service.
　　（3） Fair value of any plan assets should be established.
　　（4）Size of any actuarial gains or losses are determined, and the amount of these that will be recognised.
　　（5）If the benefits payable under the plan have been improve, the extra cost arising from past service should be determined.
　　A past service cost arises when an entity either introduces a defined benefits plan or improves the benefits payable under an existing plan. As a result, the entity has taken on additional obligations that it has not hitherto provided for.
　　（6） If the benefits payable under the plan have been reduced or cancelled, the resulting gain should be determined.