المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Employee benefits



محاسب متخصص
08-11-2014, 06:38 AM
EMPLOYEE BENEFITS
CONTENTS
Paragraph
Objective .................................................. ............................................... 1
Scope .................................................. .................................................. .. 2–9
Definitions .................................................. ............................................ 10
Short-Term Employee Benefits .................................................. ............ 11–26
Recognition and Measurement .................................................. ...... 13–25
All Short-Term Employee Benefits .......................................... 13
Short-Term Compensated Absences ........................................ 14–19
Bonus Payments and Profit-Sharing Payments ........................ 20–25
Disclosure .................................................. ...................................... 26
Post-employment Benefits―Distinction between Defined
Contribution Plans and Defined Benefit Plans ................................ 27–53
Multi-Employer Plans .................................................. .................... 32–38
Defined Benefit Plans where the Participating Entities are
under Common Control .................................................. .......... 39–42
State Plans .................................................. ..................................... 43–46
Composite Social Security Programs .............................................. 47–49
Insured Benefits .................................................. ............................. 50–53
Post-employment Benefits―Defined Contribution Plans ...................... 54–58
Recognition and Measurement .................................................. ...... 55–56
Disclosure .................................................. ...................................... 57–58
Post-employment Benefits―Defined Benefit Plans ............................... 59–146
Recognition and Measurement .................................................. ...... 60–75
Accounting for the Constructive Obligation ............................. 63–64
Statement of Financial Position ................................................ 65–73
Statement of Financial Performance ......................................... 74–75