ACCT2011 S1 2012 Week 6 Accounting for employee benefits Student 6pp.pdf

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1、16/04/2012LearningObjectivesAccountingforEmployeeBenefitsrefertoHPHCh.13p.389LO2–UnderstandtheissuesinmeasuringemployeebenefitsWeek6LO3–UnderstandthegeneralrequirementsofAASB119EmployeeBenefitsLO4–AccountforwagesandsalariesinaccordancewiththerequirementsofAASB119LO5–Accountforannualleaveinaccor

2、dancewiththerequirementsofAASB119LO6–Distinguishbetweenaccumulatingandnon-accumulatingsickleaveandimplementtherequirementsofAASB119toaccountforsickleaveLO7–Accountforlong-serviceleaveinaccordancewiththerequirementsofAASB119LO9–AccountforterminationbenefitsinaccordancewiththerequirementsofAASBAC

3、CT2011S12012FinancialAccountingA119BusinessSchoolLO10–Understandthealternativemethodsofaccountingforpost-employmentcostsbyemployers(readIAS19IntroductionandIAS19TechnicalSummary)16/04/2012ACCT2011S120122ReadingsLectureOutlineHPHCh.13Accountingforemployeebenefits(excludeLO1[p.390],LO8[13.4],LO1

4、1[13.6.2])•IntroductionAASB119(September2011effective1January2013)Employee•Accountingforshort-termbenefitsBenefits[Paragraphs:1-18;25;75-86;153-171]–Salaries&wages–AnnualleaveIASB2012IAS19TechnicalSummary–SickleaveIASB2011IAS19Introduction•Accountingforotherlong-termbenefits–Longserviceleave

5、(LSL)Qantas2011AnnualReport–Provisionsp.51refertoNote22,•AccountingforterminationbenefitsNote1pp.60-1onpolicy,Note22p.80ondetailsofProvisionsinthe•Backgroundforpost-employmentbenefitsBalanceSheet[forillustrationonlyofpoliciesanddisclosuresonemployeebenefits](NoteAASB2Share-basedpaymentsandAAS2

6、5FinancialReportingbySuperannuationPlansarenotcoveredinACCT2011)16/04/2012ACCT2011S12012316/04/2012ACCT2011S120124IntroductionIntroductionEmployeebenefitsareallformsofconsiderationgivenbyanAccountingforemployeebenefitsentityinexchangeforservicerenderedbyemployeesorfortheTheStandardrequiresanent

7、itytorecognise:terminationofemployment.(a)aliabilitywhenanemployeehasprovidedserviceinTheobjectiveofthisStandardistoprescribetheaccountingandexchangeforemployeebenefitstobepaidinthefuture;anddisclosureforemployeebenefits.(b)anexpe