P2：雇员福利准则总结

有没有每次听到“雇员福利”这个词两眼就放光呀! 作为一个财务人，一定要好好了解雇员福利的财务知识，处理福利的账务更要两眼放光！

IAS 19 雇员福利 （Employee Benefits）

目的（Objective）

The objective of IAS 19 is to prescribe the accounting and disclosure for employee benefits.

An entity must recognise:

(1) a liability when an employee has provided service in exchange for employee benefits to be paid in the future; and

(2) an expense when the entity consumes the economic benefit arising from service provided by an employee in exchange for employee benefits.

福利（Benefit）

IAS 19适用于所有的员工福利项目，除了与股份支付（适用于IFRS 2）相关的。

IAS 19 applies to all employee benefits except those which relate to share-based payments (to which IFRS 2 applies).

员工福利包括：

(1) 短期的员工福利是指那些预计可以在报告日期12个月内解决的（例如：工资，薪金，社保，带薪年假和带薪病假）；

Short-term employee benefits which are expected to be settled within 12 months of the reporting date (e.g. wages, salaries and social security contributions, paid annual leave and paid sick leave, etc);

(2) 退休福利（例如：养老金，其他退休福利，人寿保险和医疗保险）；

Post-employment benefits (e.g. pensions, other retirement benefits, post-employment life insurance and post-employment medical care);

(3) 其他长期员工福利（例如：长期服务假或公休假）；

Other long-term employee benefits (e.g. long-service leave or sabbatical leave); and

(4) 辞退福利

Termination benefits.

This term does not cover any benefits if the employee terminates the employment other than in response to an offer of termination.

准则易混点小结：

IAS 19 applies to all employee benefits except those relating to share-based payments (IFRS 2).

Short-term employee benefits are accounted for on an accrual basis.

The cost of long-term benefits is accrued when the employee provides the service.

Post-employment benefit plans are classified, according to their economic substance, as either defined contribution plans or defined benefit plans.

Accounting for defined contribution plans is straightforward; the reporting entity's obligation for each period is determined by the amounts of contributions for that period.

At the end of each reporting period the assets and liabilities of defined benefit plans are valued and the net liability (or asset) recognised in the statement of financial position).

The maximum amount that can be recognised for an asset is the lower of:

• the fund surplus; and

• the asset ceiling.