HKAS 19 - Employee benefit

用戶122583

2012-08-02 6:22 pm

I have tried to read HKAS 19 - Employee benefit and HK(IFRIC) Interpretation 14, but find it is hard to read!

My company has join MPF (as gov't required) and I have obtained "Paid leave provision" from HR dept,

I just wonder, under the HKAS 19, anything I should do:
1. Any accounting disclosure for the MPF??? (since the HKAS 19 mention the recognition & measurement of defined contribution plan? MPF have to incurred in BS???)
2. should the "Paid leave provision" be incurred in the accural?
Can anyone help??

回答 (1)

[匿名]

2012-08-15 7:04 am

✔ 最佳答案

1) Yes, Notes to accounts disclosure (P/L) for staff salaries & MPF & staff benefits. If the company paid contribution under ORSO scheme, you also need to disclose.

2) Accrual (B/S) for the accrued staff benefit, e.g. long service fund provison for staff according to HK Labor Ordinance.

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