P2：雇員福利準則總結

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IAS 19 雇員福利 （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適用于所有的員工福利項目，除了與股份支付（適用于IFRS 2）相關的。

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

員工福利包括：

(1) 短期的員工福利是指那些預計可以在報告日期12個月內解決的（例如：工資，薪金，社保，帶薪年假和帶薪病假）；

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：養老金，其他退休福利，人壽保險和醫療保險）；

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

(3) 其他長期員工福利（例如：長期服務假或公休假）；

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

(4) 辭退福利

Termination benefits.

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

準則易混點小結：

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.