论文部分内容阅读
2014年1月27日,我国财政部新修订的《企业会计准则第9号——职工薪酬》(CAS 9)引入了离职后福利概念,将其分为设定受益计划和设定提存计划.其中,设定受益计划成为本轮修订的重点和难点.由于是首次建立设定受益计划的常态化机制,在设定受益计划的认定和会计处理上还存在诸多问题.文章从设定受益计划的认定、退休金现值摊销方法的选择、过去服务成本的确定和信息披露四个方面对其存在的具体问题进行探析,并提出进一步完善建议.
On January 27, 2014, the newly revised “Accounting Standards for Business Enterprises No. 9 - Employee Compensation” (CAS 9) newly introduced by the Ministry of Finance of China introduced the concept of after-service benefits, which is divided into a defined benefit plan and a defined contribution plan. Among them, the setting benefit plan has become the focus and difficulty of this round of revision.Because it is the first time to set up the normalization mechanism of the set benefit plan, there are still many problems in setting up the benefit plan identification and accounting treatment.From the setting benefit plan , The choice of amortization method of present value of pension, the determination of service cost in the past, and the disclosure of information, the paper analyzes the specific problems that exist and puts forward further suggestions for improvement.