13職工薪酬-資料下載頁
2025-02-15 05:14本頁面
【正文】 e 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。 or (b) an employee’s decision to accept voluntary redundancy in exchange for those benefits. ? An entity shall recognise termination benefits as a liability and an expense when, and only when, the entity is demonstrably mitted to : (a) terminate the employment of an employee or groupeither of employees before the normal retirement date。 or (b) provide termination benefits as a result of an offer made in order to encourage voluntary redundancy. ? Where termination benefits fall due more than 12 months after the balance sheet date, they shall be discounted. ? In the case of an offer made to encourage voluntary redundancy, the measurement of termination benefits shall be based on the number of employees expected to accept the offer. 演講完畢，謝謝觀看！
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