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    The Accounting Process For Setting The Benefit Plan Has Already Formed A Clear Framework.

    2017/3/19 15:49:00 30

    Accounting TreatmentFinanceEconomic Policy

    A benefit plan is defined as a post employment welfare plan other than setting up a deposit plan. The enterprise will determine the welfare level of the employees according to some standards, such as the working life and age of the employees, and promise the employees to pay a certain amount of pension when they retire, so the risk is borne by the enterprise.

    This is the main pension scheme in many developed countries. China has just introduced it.

    However, with the progress of society, more and more enterprises will introduce the set income plan.

    "Accounting standards for Enterprises No. ninth - employee remuneration" thirteenth to nineteenth articles, the establishment of the benefit plan recognition and measurement of detailed provisions, including the following 3 aspects: first, actuarial aspects of all aspects of employee welfare, and discounting.

    Secondly, the average amount of the discounted amount is divided into the periods of the service provided by the employees, which is included in the current profit or loss or asset cost.

    Finally, the changes in net profit or net assets caused by the benefit plan are re measured.

    Comprehensive income

    The interpretation of accounting standards for Enterprises No. seventh clearly indicates that the changes in net liabilities or net assets that are set in the net profit plan should be included in other comprehensive income. Supplementary regulations should be made on how to conduct accounting treatment during the subsequent accounting period.

    In this way, the benefit plan is established from the confirmation to the termination, which has the criterion basis, making the handling of the economic business start and end, and has certain guiding significance.

    There are many steps to set up the benefit plan, and actuarial assumptions are needed, and actuarial gains and losses may arise.

    The benefit plan is composed of two parts.

    A portion is the amount recognized in profit or loss.

    This amount is made up of two parts.

    The first is the cost of services, including current service costs, past service costs and settlement gains and losses.

    The two is to set net interest net interest or net assets, including interest income of planned assets, interest cost of setting up beneficial plan obligations and interest on assets ceiling.

    The other part is the amount recognized in other comprehensive income, that is, the change in net profit or net assets generated by the benefit plan.

    This part includes the following 3 aspects.

    First is actuarial gains and losses, followed by planned asset returns, and finally changes in the impact of asset ceiling.

    If the actuarial discount rate is higher or lower, the medical level of the society rises or falls, inflation or deflation will affect the present value of the beneficial plan obligation, and it should be included in other comprehensive income subjects.

    Set up

    Benefit plan

    The summary accounting is divided into 4 steps.

    The first is to determine the present value and the current service cost of the benefit plan obligation; the two is to determine the net liabilities or net assets of the beneficial plan; the three is to determine the amount that should be included in the profits and losses of the current period; and the four is to determine the amount that should be included in other comprehensive income.

    China set up the beneficiary plan accounting standard, which fully used the international experience.

    accounting standard

    The latest development of No. nineteenth - employee benefits, but in China's "accounting standards for Enterprises No. ninth - employee remuneration", the specification of benefit plan is simply listed, overgeneralization. In practice accounting treatment, it still feels like "tigers can't eat anything."

    The setting up of the beneficial plan obligation can be terminated in two ways for the accounting of termination of the beneficial plan obligation.

    First, after the employee has left office, the employee pays the benefits according to the terms of the plan and the actuarial assumptions. The two is to relieve all or part of the welfare obligations through pactions with other subjects, such as the pfer of the welfare obligation to the insurance company at once through the purchase of insurance policies.

    The accounting standards for enterprises Interpretation No. seventh stipulates the accounting treatment of termination of obligations, that is, the revaluation of the net profit or net assets of the beneficial plan. It is included in other comprehensive income. It is not allowed to be pferred back to the profit and loss during the subsequent accounting period. When the original benefit plan is terminated, all parts which are originally included in the other comprehensive income should be pferred to the undistributed profit.

    Termination of the scheme means that the scheme no longer exists, that is, the enterprise has lifted all future obligations arising from the plan.

    There are two aspects of the proposal to set up beneficial operation practices.

    On the one hand, the accounting treatment for setting up the beneficial plan requires higher accounting personnel and actuaries. We should strengthen the professional training and professionalism of accountants and actuaries, and improve their accounting and actuarial abilities.

    On the other hand, due to the establishment of benefit plan is a new term mentioned in China's accounting standards, accounting treatment and regulations still need to be strengthened. Enterprises will bear greater risks and uncertainty in the process of implementing the benefit plan. If enterprises blindly and arbitrarily implement, they will reduce the reliability of accounting information.

    We can first encourage enterprises with large scale, better economic efficiency and perfect accounting system to go ahead and implement them, and constantly improve them in the process of exploration, and guide other enterprises to gradually implement the plan of setting benefits.

    For more information, please pay attention to the world clothing shoes and hats net report.


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