会计employee benefit的10%corridor怎么理解为什么要用这个?这章里总是看到obligation和plan assets应该怎么翻译?if greater than the large of 10% of the PV of the obligation or 10% of the MV of the plan assets.Excess charged or c
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![会计employee benefit的10%corridor怎么理解为什么要用这个?这章里总是看到obligation和plan assets应该怎么翻译?if greater than the large of 10% of the PV of the obligation or 10% of the MV of the plan assets.Excess charged or c](/uploads/image/z/14265498-66-8.jpg?t=%E4%BC%9A%E8%AE%A1employee+benefit%E7%9A%8410%25corridor%E6%80%8E%E4%B9%88%E7%90%86%E8%A7%A3%E4%B8%BA%E4%BB%80%E4%B9%88%E8%A6%81%E7%94%A8%E8%BF%99%E4%B8%AA%3F%E8%BF%99%E7%AB%A0%E9%87%8C%E6%80%BB%E6%98%AF%E7%9C%8B%E5%88%B0obligation%E5%92%8Cplan+assets%E5%BA%94%E8%AF%A5%E6%80%8E%E4%B9%88%E7%BF%BB%E8%AF%91%3Fif+greater+than+the+large+of+10%25+of+the+PV+of+the+obligation+or+10%25+of+the+MV+of+the+plan+assets.Excess+charged+or+c)
会计employee benefit的10%corridor怎么理解为什么要用这个?这章里总是看到obligation和plan assets应该怎么翻译?if greater than the large of 10% of the PV of the obligation or 10% of the MV of the plan assets.Excess charged or c
会计employee benefit的10%corridor怎么理解
为什么要用这个?
这章里总是看到obligation和plan assets应该怎么翻译?
if greater than the large of 10% of the PV of the obligation or 10% of the MV of the plan assets.Excess charged or credited to Income Statement over average remaining service lives of current employees.
If below 10% threshold then part of defined benefit liability for the year.
哪位懂的帮我大概翻译解释下、谢谢
会计employee benefit的10%corridor怎么理解为什么要用这个?这章里总是看到obligation和plan assets应该怎么翻译?if greater than the large of 10% of the PV of the obligation or 10% of the MV of the plan assets.Excess charged or c
IAS 19:EMPLOYEE BENEFITS国际会计准则第19条:员工福利在该准则中,提到了10% 的走廊法(10% Corridor test)
走廊法下,企业可将落于准则所规定的区间(确定福利义务现值10%与退休基金资产公允价值10%孰大者,也就是一般俗称的「走廊」)内的部分精算损益递延,而走廊外部分则在员工平均剩余工作期间内摊销.
For Example:某企业在当年度期末时,确定福利计画下退休基金资产金额为$50,确定福利义务金额为$70.由于提供该福利的预期成本及退休基金资产价值发生变动,该退休计划在当年度发生精算损失$10.假设前期无精算损益,且参加退休计划中员工的预期平均剩余工作年限为10年,则走廊的金额为$7($50的10%与$70的10%孰大者).现行走廊法下,企业可再次期报导期间仅认列精算损失$0.3(走廊外之精算损失$10-$7 = $3,除以参加退休计划员工的预期平均剩余工作年限10年)于损益.