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2014年1月27日,财政部发布修订的《企业会计准则第9号一职工薪酬》(新9号准则)要求自2014年7月1日起在所有执行企业会计准则的企业范围内执行,鼓励在境外上市的企业提前执行。修订后的9号准则与2011年修订的《国际会计准则第19号—雇员福利》保持了一致,对各类职工薪酬、福利的确认、计量和披露作了明确规定。
On January 27, 2014, the Ministry of Finance issued a revised Accounting Standard for Business Enterprises No. 9-Employee Compensation (New No. 9 Standard) which requires all enterprises that implement the Accounting Standards for Business Enterprises to be implemented as of July 1, 2014, Encourage enterprises listed overseas to be implemented in advance. The revised No. 9 guidelines are in line with the revised IAS No. 19 - Employee Benefits 2011, which clearly stipulates the recognition, measurement and disclosure of various types of employees’ remuneration and benefits.