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來源資料
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題 名 | 我國「退休金會計處理準則」之實證研究=A Comparative Case Study on FASB No. 18 |
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作 者 | 龐寶宏; | 書刊名 | 逢甲學報 |
卷 期 | 32 1997.12[民86.12] |
頁 次 | 頁11-16 |
分類號 | 556.82 |
關鍵詞 | 退休金; 精算評估; 18號公報; Pension; Valuation; FASB No. 18; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究主要針對企業退休金精算評估結果之財務涵義進行研究。從15家上市或上 櫃公司第一手資料, 挑選出 6 家較具代表性的製造業公司為個案公司,以各公司 84 年底 之退休金精算評估報告為基準,分別作下列兩項分析工作:(1) 探討「折現率與薪資調整率 之差」與「員工流動率」,其合理的變動對評估結果的影響狀況究竟如何,從而發掘其財務 涵義。(2) 比較探討個案公司之間評估結果差異程度之大小及其可能來源。 本研究結果發現:「折現率與薪資調整率之差」、「員工流動率」、「預計給付義務與退休 基金資產之差」、「平均服務年資」及「薪資水準」等因素,極可能是造成公司之間評估結 果產生差異的主要來源。 |
英文摘要 | A comparative case study focusing on the application of FASB No.18 is thorough discussed in this research. This study investigates the financial impact of the pension plan evaluation. The results show: 1.In the reasonable range, "employee turnover rate" has more profound influence on net periodic pension cost and liability than "the difference of discount rate and salary adjustment rate". Owning to 15 years allowable for amortizing the additional disclosure for companies first adopting FASB No. 18, the possible impacted account "accrued pension cost" is less influenced by "the difference of discount rate and salary adjustment rate", "employee turnover rate", and "the difference of projected benefit obligation and pension fund". 2."The difference of discount rate and salary adjustment rate", "employee turnover rate", "the difference of projected benefit obligation and pension fund", "average past service", and "salary level" result in the possible differences on the different scenario. |
本系統中英文摘要資訊取自各篇刊載內容。