頁籤選單縮合
題 名 | 退休金會計處理準則之探析=The Discussion of Employers' Accounting for Pensions |
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作 者 | 鄭瑞莉; | 書刊名 | 美和專校學報 |
卷 期 | 15 1997.06[民86.06] |
頁 次 | 頁81-102 |
分類號 | 495.78 |
關鍵詞 | 退休金會計; Employer's accounting for pensions; |
語 文 | 中文(Chinese) |
中文摘要 | 財務會計準則公報第十八號退休金會計處理準則於民國八十年十二年十九日發布 ,自民國八十五年起分階段實施,引起外界多方爭議。本文係探討第十八號公報實施的必要 性,並就公報中退休金成本的計算分別以範例說明,探討會計分錄及財務表的表達;再從精 算報告至整個會計流程作綜合釋例分析,俾能有全盤了解。 |
英文摘要 | Statement of Financial Accounting Standards No. 18, announced on Dec. 19th, 1996, proclaimed that the employer's accounting for pension would be proceeded step by step. It has caused many arguments. this article discusses about the necessity of Statement No.18, and the cases of the calculating of the cost of the pensions are provided to study the accounting journal and the financial statement, and the accounting procedure is explained by the cases with the actuary report. |
本系統中英文摘要資訊取自各篇刊載內容。