13職工薪酬-文庫吧在線文庫
【正文】 ts for one or more employees. Postemployment benefit plans are classified as either defined contribution plans or defined benefit plans, depending on the economic substance of the plan as derived from its principal terms and conditions 2023/3/6 28 ? Postemployment benefits: defined contribution plans ? Postemployment benefits: defined benefit plans 2023/3/6 29 Other longterm employee benefits ? Other longterm employee benefits are employee benefits (other than postemployment benefits and termination benefits) which do not fall due wholly within twelve months after the end of the period in which the employees render the related service. The Standard requires a simpler method of accounting for other longterm employee benefits than for postemployment benefits: actuarial gains and losses and past service cost are recognised immediately. 2023/3/6 30 Termination benefits ? Termination benefits are employee benefits payable as a result of either: (a) an entity’s decision to terminate an employee’s employment before the normal retirement date。 2023/3/6 25 Employee Benefits ? Employee benefits are all forms of consideration given by an entity in exchange for service rendered by employees. ? The objective of this Standard is to prescribe the accounting and disclosure for employee benefits. The Standard requires an entity to recognise: ? (a) a liability when an employee has provided service in exchange for employee benefits to be paid in the future。 ?同時滿足上述兩個條件時，企業(yè)應(yīng)當(dāng)確認(rèn)因解除與職工的勞動關(guān)系給予補(bǔ)償而產(chǎn)生的預(yù)計(jì)負(fù)債，同時計(jì)入當(dāng)期損益。 ? 企業(yè)不能單方面撤回解除勞動關(guān)系計(jì)劃或裁減建議。 ? 如果出售住房合同或協(xié)議中沒有規(guī)定職工在狗的補(bǔ)貼住房后至少應(yīng)當(dāng)服務(wù)的年限，企業(yè)應(yīng)當(dāng)將該項(xiàng)差額直接計(jì)入當(dāng)期損益。 ? 要求：做出 20 8年 6月，丙公司與職工薪酬有關(guān)帳務(wù)處理。 ? 舊準(zhǔn)則沒有規(guī)定辭退福利的概念，企業(yè)一般是在實(shí)際支付辭退福利款項(xiàng)時計(jì)入當(dāng)期費(fèi)用。 2023/3/6 4 一、準(zhǔn)則變化情況 ? 明確了職工薪酬的概念 ? 新準(zhǔn)則結(jié)合我國的實(shí)際情況，提出了 “ 職工薪酬 ” 的概念。
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