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2014年财政部颁发了《关于印发修订〈企业会计准则第9号——职工薪酬〉的通知》。新职工薪酬准则扩大了离职后福利计划的范围,明确其应包括设定提存计划和设定收益计划,并对设定受益计划的确认、计量进行了相应规范。本文对此进行解析。一、设定受益计划确认和计量(一)预期累计福利单位法预期累计福利单位认为每增加一个单位的服务期限,就会增加一个单位的福利权力,并且对每一单位权力单独计量,以形成最终义务。现举例说明:
In 2014, the Ministry of Finance issued the Circular on Printing and Distributing the Accounting Standard for Business Enterprises No. 9 - Employee Compensation. The new staff remuneration standard has expanded the scope of the after-service benefit plan, specifying that it should include the setting of the deposit plan and the set return plan, as well as the confirmation and measurement of the defined benefit plan. This article parses it. I. Confirmation and measurement of defined benefit plan (I) Expected cumulative welfare unit method Expected accumulated welfare unit believes that for every additional unit of service, it will increase the welfare power of one unit and measure the power of each unit separately to form Final obligation Here is an example: