按键盘上方向键 ← 或 → 可快速上下翻页,按键盘上的 Enter 键可回到本书目录页,按键盘上方向键 ↑ 可回到本页顶部!
————未阅读完?加入书签已便下次继续阅读!
1月
1日或以后开始的会计期间的财务报表生效。
IAS 19: Employee Benefits
IAS 19; became effective for financial statements covering periods beginning on or after 1
January 1999。
Certain paragraphs were amended in May 1999 by IAS 10: Events After the Balance Sheet
Date。 The amended text became effective for annual financial statements covering periods
beginning on or after 1 January 2000。
IAS 19 was amended in 2000 to change the definition of plan assets and to introduce
recognition; measurement and disclosure requirements for reimbursements。 The amendments
became effective for annual financial statements covering periods beginning on or after 1 January
2001。
Summary of IAS 19
POST…EMPLOYMENT BENEFITS INCLUDING PENSIONS
Defined Contribution Plans
Contributions of a period should be recognised as expenses。
Defined Benefit Plans
Current service cost should be recognised as an expense。
All panies use the projected unit credit method (an accrued benefit method) to measure
their pension expense and pension obligation。
All panies use the projected unit credit method (an accrued benefit method) to measure
their pension expense and pension obligation。
The discount rate is the interest rate on high quality corporate bonds of maturity parable to
plan obligations。
Measure plan assets and reimbursement rights at fair value。
Present defined benefit obligations net of plan assets。 Present reimbursement rights as a
separate asset。
A net pension asset on the balance sheet may not exceed the present value of available refunds
plus the available reduction in future contribution due to a plan surplus。
If the net cumulative unrecognised actuarial gains and losses exceed the greater of (a) 10% of
the present value of the plan obligation and (b) 10% of the fair value of plan assets; that excess must
be amortised over a period not longer than the estimated average remaining working lives of
employees participating in the plan。 Faster amortisation; including immediate ine recognition
for all actuarial gains and losses; is permitted if an enterprise follows a consistent and systematic
policy。
Past service cost should be recognised over the average period until the amended benefits
bee vested。
The effect of termination; curtailment; or settlement should be recognised when the event
occurs。
OTHER EMPLOYEE BENEFITS
Including vacations; holidays; accumulating sick pay; retiree medical and life insurance; etc。
Accrual basis during period of employee service。
TABLE PARING IAS 19 (REVISED 2000) WITH U。S。 GAAP
IAS 19 USA
Actuarial valuation methods Projected Unit Credit only Projected Unit Credit only
Measurement date Balance sheet date
Up to 3 month before B/S
date
Attribution of benefit to
periods:
Attribution of benefit to
periods:
?/TD》
Attribution starts
When employee bees
entitled to benefits
(conditional or unconditional)
When plan grants credit
Attribution ends
When entitlement is no
longer conditional on future
service
Pension costs: end of
service
OPEBs: full eligibility
Attribution method Note 1 Note 2
Discount rate
Rate on high quality
corporate bonds at B/S date
Effective settlement rate /
return on high…quality
fixed…ine investments
Measurement assumes future
benefit increases?
If part of formal or
constructive terms of the
plan
If regular or automatic
Actuarial gains and losses
Optional 10% corridor (note
3)
Optional 10% corridor (note
3)
Spread past service cost for
current and former
employees?
Note 4 Yes
Past service cost …
amortisation basis
Straight…line Employee / year
Additional minimum liability
in certain cases?
No
Pensions …yes
OPEBs …no
Measurement of plan assets Fair value (note 5)
Market Related or Market
Value
Limit on recognition of an
overall asset
Yes (note 6) No
Curtailment and settlement
loss: timing of recognition
Curtailment and settlement
loss: timing of recognition
When probable
Include unrecognised
actuarial gains/losses (A) and
past service cost (P) in:
?/TD》 ?/TD》
Curtailment gains and
losses?
A+P P
Settlement gains and losses? A+P A
Multi…employer plans with
defined benefit
characteristics
Use defined benefit
accounting
Use defined contribution
accounting
Analyse balance sheet and
ine statement?
Yes Yes
Delayed transition allowed? Yes (note7) Yes (note7)
Notes:
Plan benefit formula (but use straight…line if formula is back…loaded)
Pension costs: plan benefit formula; unless back…loaded。 OPEBs: straight…line unless
front…loaded
Inside 10% corridor: may ignore。 Outside 10% corridor: must amortise; but may recognise
faster。
Spread over average period until the amended benefits bee vested
New IAS 19 … do not use discounted cash flows if a market value (not clear under old IAS 19)
Asset limited to unrecognised actuarial losses and past service cost; plus present value of
available refunds and reductions in future contributions。
New IAS 19 …may spread transitional increase (not decrease) in liability over up to 5 years。 Old
IAS 19; USA and UK …may spread transitional increase or decrease over remaining working life
(USA … longer in some cases)。
OPEBs = Other Post…employment Benefits
国际会计准则第
19号雇员福利
目的
本准则的目的是规范雇员福利的会计处理和披露。本准则要求企业:
(1)在雇员提供了服务以换取将在未来支付的雇员福利时,确认一项负债;
(2)在企业消耗了雇员为换取福利而提供的服务所产生的经济利益时,确认一项费
用。
范围
1。本准则适用于雇主对雇员福利的会计核算。
2。本准则不涉及雇员福利计划的报告(参见《国际会计准则第
26号—退休福利计划
的会计和报告》)。
3。本准则适用于各种雇员福利,包括根据以下各项提供的福利:
(1)根据企业与雇员个人、雇员团体或他们的代表所签订的正式计划或其它正式协
议;
(2)根据法律要求或通过行业安排,企业需要向全国、州、行业或其它多雇主计划
注入资金;
(3)由于非正式的惯例所导致的推定义务。当企业没有现实选择而只能支付雇员福
利时,因非正式的惯例而导致推定义务。推定义务的一个例子是,企业非正式的惯例一旦变
化,将导致企业与雇员关系的不能接受的损害。
4。雇员福利包括:
(1)短期雇员福利,如对现有雇员提供的工资、薪金和社会保障提存金、带薪年假
和带薪病假、利润分享和奖金(如果应在期末后
12个月内支付)和非货币性福利(如医疗保
障、住房、汽车、无偿提供商品或服务,或对所购商品或服务提供补贴);
(2)离职后福利,如养老金、其它退休福利、离职后人寿保险和离职后医疗保障;
(3)其它长期雇员福利,包括长期服务休假或高等院校教师的休假年、节日或其它
长期服务福利、长期伤残福利以及利润分享(如果在期末以后
12个月内不全部支付)、奖金
和递延酬劳;
(4)辞退福利;
(5)权益计酬福利。
由于以上(1)至(5)的每一类福利均有不同特征,本准则对每一类福利都单独作
了规定。
5。雇员福利包括提供给雇员或其被赡养人的福利,可以直接支付(或供应商品或服
务)给雇员、其配偶、子女或其他被赡养人或支付给其它方面(如保险公司)进行结算。
6。为企业提供服务的雇员可以是专职、兼职、永久、不定期或临时的。本准则所称
雇员,包括董事和其他管理人员。定义
7。本准则使用的下列术语,其含义为:
雇员福利,指企业为换取雇员提供的服务而给予的各种形式的报酬。
短期雇员福�