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Practical guide to IFRS IAS 19 (revised) significantly affects the reporting of employee benefits 国际财务报告准则 实务指南 IAS 19 (修订版),对职工福利的报告 产生重大影响 www.pwc.com/ifrs May 2013 20135 English with Chinese Translation 中英文对照

Practical guide to IFRS - PwC · 2 PwC - Practical guide to IFRS - IAS 19 (revised) significantly affects the reporting of employee benefits At a glance • The revised standard on

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Page 1: Practical guide to IFRS - PwC · 2 PwC - Practical guide to IFRS - IAS 19 (revised) significantly affects the reporting of employee benefits At a glance • The revised standard on

Practical guide to IFRSIAS 19 (revised) significantly affects the reporting of employee benefits

国际财务报告准则 实务指南IAS 19(修订版),对职工福利的报告产生重大影响

www.pwc.com/ifrs

May 20132013年5月

English with Chinese Translation中英文对照

Page 2: Practical guide to IFRS - PwC · 2 PwC - Practical guide to IFRS - IAS 19 (revised) significantly affects the reporting of employee benefits At a glance • The revised standard on

2 PwC - Practical guide to IFRS - IAS 19 (revised) significantly affects the reporting of employee benefits

At a glance• The revised standard on accounting for

employee benefits (IAS 19R) is mandatory for years commencing on or after 1 January 2013. The most significant effect of the changes is on defined benefit plans and other post-employment benefits; however, termination benefits and other employee benefits are also affected.

• The revised standard raises several application questions for plans that include employee contributions.

• Actuarial gains and losses, the effect of the asset ceiling and the actual return on plan assets (‘remeasurements’) are recognised in the balance sheet immediately, with a charge or credit to other comprehensive income (OCI) in the periods in which they occur. They are not recycled subsequently.

• In IAS 19R, interest expense or income will now be calculated on the net defined benefit liability (asset) by applying the discount rate to the net defined benefit liability (asset). This replaces the interest cost on the defined benefit obligation and the expected return on plan assets and will increase the employee benefit expense for most entities.

• Past-service cost will be recognised in profit or loss in the period when a plan is amended.

• A curtailment will only occur when an entity significantly reduces the number of employees covered by a plan.

• Curtailment gains and losses will be accounted for as a past-service cost.

• A liability for a termination benefit will be recognised at the earlier of when the entity can no longer withdraw the offer of the termination benefit and when the entity recognises any related restructuring costs. Any benefit that requires future service is not a termination benefit.

• Enhanced disclosures are required to explain the characteristics of benefit plans and risks associated with them, and identify and explain the amounts recognised in the financial statements.

• There are several areas where the application of the revised standard is not clear, including the accounting for:

(a) Employee contributions;(b) ‘Higher of’ plans; and(c) Administration expenses.

BackgroundThe IASB has amended IAS 19, ‘Employee benefits’ and the revised guidance was mandatory from 1 January 2o13. The amendments are part of a longer term objective to improve the accounting in this important area. Accounting for employee benefits was included in the Memorandum of Understanding between the IASB and the FASB. There will still be significant differences, but some of the changes further align IFRS and US GAAP.

PwC observation:

Both the IASB and the FASB have indicated that further improvements are desirable in the future. However, the IASB's consideration of its post-2011 agenda suggests that further changes to the accounting for employee benefits, including contribution-based promises, will be at least several years away.

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普华永道 - 国际财务报告准则实务指南 - IAS 19(修订版),对职工福利的报告产生重大影响 3

概览

• 修订后的关于职工福利会计处理的准则(IAS 19R)于起始日在2013年1月1日或之后的年度强制适用。该修改对设定受益计划及其他离职后福利所产生的影响最为重大;辞退福利及其他职工福利也受到了影响。

• 修订后的准则对含有职工提存的计划提出了数个应用方面的问题。

• 精算利得和损失、资产上限的影响以及计划资产的实际回报(“重新计量”)应立即在资产负债表中确认,并于其发生的期间计入其他综合收益,且之后不被再循环至当期损益。

• 在修订后的准则下,利息费用或收益将通过用折现率和设定受益负债(资产)净额计算而来。它替代了设定受益义务的利息费用和计划资产的预期回报,这将使大多数主体的职工福利费用有所增加。

• 过去服务成本将在修改计划的期间计入当期损益。

• 仅当主体大幅减少计划所涵盖的职工数量时,缩减才会发生。

• 缩减利得和损失将作为一项过去服务成本进行会计处理。

• 辞退福利确认负债的时点将是主体不再能够撤回所提供的辞退福利的时点与主体确认相关重组费用的时点之中的较早者。任何要求在未来提供服务的福利均非辞退福利。

• 强化披露要求,需说明福利计划的特征及其相关的风险,并明确和解释在财务报表中确认的金额。

• 仍然有几个领域中如何运用修订后的准则尚不明确,包括以下项目的会计处理:

(a) 职工提存;

(b) “孰高”计划;及

(c) 管理费用。

背景信息国际会计准则理事会已修改《国际会计准则第19 号—职工福利》(“IAS 19”),且修订后的指引自 2013 年 1 月 1日起强制适用。这些修改是改进这一重要领域会计处理的长期目标的一部分。职工福利的会计处理包括在国际会计准则理事会与美国财务会计准则委员会之间的谅解备忘录中。尽管国际财务报告准则与美国公认会计原则之间仍将存在重大差异,但部分修改使得两者更进一步保持一致。

普华永道的观点:

国际会计准则理事会和美国财务会计委

员会均已表示希望在未来作出进一步

改进。然而,国际会计准则理事会在其

2011年后工作日程的讨论中表明,离对职工福利(包括基于提存的承诺)的会

计处理作出进一步修改的时间至少还有

数年。

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4 PwC - Practical guide to IFRS - IAS 19 (revised) significantly affects the reporting of employee benefits

Practical issuesThe amendment will change the accounting for certain types of benefits and raise a number of application issues. These are considered below.

Net interest cost

The revised standard replaces the interest cost on the defined benefit obligation and the expected return on plan assets with a net interest cost based on the net defined benefit asset or liability and the discount rate, measured at the beginning of the year. The net defined benefit asset or liability is adjusted for actual benefit payments and contributions during the year. There is no change in the approach to determining the discount rate; this continues to reflect the yield on high-quality corporate bonds, or on government debt when there is no deep market in high-quality corporate bonds.

Remeasurements

The amendment introduces a new term: ‘remeasurements’. This is made up of actuarial gains and losses on the defined benefit obligation, the difference between actual investment returns and the return implied by the net interest cost and the effect of the asset ceiling. Remeasure-ments are recognised immediately in OCI and are not reclassified.

An appropriate portion of remeasurements is included in the cost of assets, if other IFRSs require the inclusion of such costs.

PwC observation:

This is the most significant change in the measurement of employee benefit expense. It will increase the income statement charge for many entities because the discount rate is typically lower than the expected return on assets assumption. However, this change has no effect on total comprehensive income, as the increased charge in profit or loss is offset by a credit in OCI. There is no impact on the balance sheet.

PwC observation:

The corridor and spreading method and the immediate recognition of actuarial gains/losses in profit or loss are no longer permitted. This will reduce diversity in presentation and, subject to the asset ceiling, will ensure that the balance sheet always reflects the extent to which a pension plan is funded. Amounts recognised in OCI are not reclassified through profit or loss, but the standard no longer requires these items to be recognised immediately in retained earnings. This will allow remeasurements to be presented as a separate category within equity. Judgement is required to distinguish the portion included in cost of assets from that recognised in OCI.

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普华永道 - 国际财务报告准则实务指南 - IAS 19(修订版),对职工福利的报告产生重大影响 5

实务问题

该修改将更改某些类型福利的会计处理,并将提出一系列应用问题。下文将对此予以考虑。

净利息费用

修订后的准则以基于年初时计量的设定受益资产或负债净额和折现率的净利息费用替代设定受益义务的利息费用和计划资产的预期回报。该设定受益资产或负债净额将就年内的实际福利支付和提存进行调整。确定折现率的方法未发生变化;其仍反映了高质量的公司债券或政府债务(若高质量的公司债券无活跃市场)的收益。

普华永道的观点:

这是职工福利费用计量所发生的最为重

大的变化。它将使得许多主体计入利润

表的费用增加,因为折现率通常是低于

资产预期回报假设的。但这一变化对综

合收益总额并无影响,因为计入损益的

费用的增加被计入其他综合收益贷方的

金额所抵销。它对资产负债表也无影响。

重新计量

该修改引入了一个新术语:“重新计量”。它由设定受益义务的精算利得和损失、实际投资回报与净利息费用所暗含的回报之间的差异以及资产上限的影响组成。重新计量的金额立即在其他综合收益中确认,且不被重分类。

如果其他国际财务报告准则要求,部分重新

计量将适时的包含在资产成本中。

普华永道的观点:

区间平摊法和立即在损益中确认精算利

得 /损失的做法不再被允许。这将减少列报的多样性,并且在受到资产上限限

制的同时,这将确保资产负债表始终能

够反映退休金计划的注资程度。在其他

综合收益中确认的金额不通过损益重分

类,但准则不再要求立即在留存收益中

确认这些项目。这将允许重新计量在权

益中作为一个单独的类别列报。在区分

哪些部分被纳入资产成本哪些部分在其

他综合收益中确认时需要运用判断。

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6 PwC - Practical guide to IFRS - IAS 19 (revised) significantly affects the reporting of employee benefits

PwC observation:

The previous IAS 19 requires unvested past service costs to be recognised on a straight-line basis over the average future service period until the benefits become vested; vested past-service costs are recognised in profit or loss immediately. The changes require management to recognise all past-service costs in profit or loss in the period of a plan amendment. Unvested past service costs can no longer be spread over a future-service period. The amendment also removes the requirement to determine whether a benefit reduction was a curtailment or a negative past service cost. Changes to benefits that reduce the defined benefit obligation will be past service costs.

Past service cost

Past service cost arises when an entity amends a benefit plan to provide additional benefits for services in prior periods. The amendment changes the definition of past service cost to clarify the distinction between curtailments and past service costs; it also requires all past-service costs to be recognised immediately in profit or loss, regardless of vesting requirements. A plan amendment that reduces the obligation to employees will be a negative past service cost, so there will be symmetry between the accounting for amendments that increase or reduce the obligation for past service. A curtailment will be the effect of a reduction in the number of employees participating in a plan.

Example

An entity operates a pension plan that provides a pension of 1% of final salary for each year of service, subject to a minimum of five years’ service. On 1 January 20X1, the entity improves the pension to 1.25% of final salary for each year of service, including prior years. The present value of the defined benefit obligation is therefore increased by C500,000, as follows:

Previous IAS 19

A past service cost of C400,000 should be recognised immediately, as those benefits have already vested. The remaining C100,000 is recognised on a straight-line basis over the two-year period from 1 January 20X1.

IAS 19R

A past service cost of C500,000 should be recognised and charged in the income statement immediately.

C

Employees with more than 5 years’ of service at 1 January 20X1

400,000

Employees with less than 5 years’ of service at 1 January 20X1 (average of three years of service so two years until vesting)

100,000

Increase in defined benefit obligation 500,000

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普华永道 - 国际财务报告准则实务指南 - IAS 19(修订版),对职工福利的报告产生重大影响 7

普华永道的观点:

原 IAS 19要求尚未既得的过去服务成本以直线法在未来平均服务期内确认,

直至福利成为既得福利;既得的过去服

务成本立即在损益中确认。该修改要求

管理层在计划修改当期在损益中确认所

有过去服务成本。尚未既得的过去服务

成本不再能在未来服务期内分摊。该修

改同时取消了对福利减少属于缩减还是

负过去服务成本进行判断的要求。减少

设定受益义务的福利变更将属于过去服

务成本。

过去服务成本

当主体修改福利计划以就以前期间的服务提供额外福利时,过去服务成本产生。修订后的准则修改了过去服务成本的定义以澄清缩减与过去服务成本之间的区别;它同时要求无论是否存在既得福利需满足的条件,所有的过去服务成本立即在损益中确认。一项减少主体对职工义务的计划修改将属于负的过去服务成本,因此增加主体对过去服务所负义务的计划修订的会计处理与减少主体过去服务所负义务的计划修订的会计处理将具有对称性。缩减产生于减少参与计划的职工数量的影响。

示例

某主体运作一项退休金计划,该计划为职工每年的服务提供最终工资 1% 的退休金,且最低服务期为五年。20X1 年 1 月 1日,该主体将退休金提高至职工每一年服务(包括以前年度)将获得最终工资的 1.25%。因此,设定受益义务的现值增加了 C500,000,具体如下:

原 IAS 19

应立即确认 C400,000 的过去服务成本,因为这些福利是既得福利。剩余的 C100,000以直线法在 20X1 年 1 月 1日起的两年期内进行确认。

IAS 19R

应立即在利润表中确认 C500,000 的过去服务成本并计入费用。

C

在20X1年1月1日已提供5年以上服务的职工

400,000

在20X1年1月1日提供了不足5年服务的职工(平均提供了3年的服务,因此距离福利成为既得福利还有2年)

100,000

设定受益义务的增加 500,000

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8 PwC - Practical guide to IFRS - IAS 19 (revised) significantly affects the reporting of employee benefits

Settlement

A settlement arises when an entity makes a payment to the employees covered by a plan or a third party that eliminates all further liability under the plan. The amendment clarified the definition of a settlement but did not make significant changes to the accounting for gains and losses on settlement. Settlement gain or loss is defined as the difference between (a) the present value on the settlement date of the defined benefit obligation being settled, and (b) the settlement price, including any plan assets transferred and any payments made directly by the entity. It is recognised in profit or loss when the settlement occurs.

The settlement gain or loss will no longer include unrecognised actuarial gains or losses, as these will have been recognised immediately in OCI.

PwC observation:

Determining the substance of such arrangements, particularly constructive obligations beyond the contractual plan terms, will require judgement. The substance of the benefit is also important to determine whether changes in benefits are plan amendments or actuarial gains or losses, and whether they affect profit or loss or OCI.

PwC observation:

The amendment clarifies that the payment of benefits provided in the terms of a plan and included in the actuarial assumptions − for example, an option at retirement for employees to take their benefit in the form of a lump sum rather than a pension or routine pension payments − are not settlements.

Risk and cost-sharing plans

The rising costs of post-employment benefits − arising from improving longevity, poor investment returns, legislative changes or increasing medical costs − have led to changes in plan design that do not always fit easily into the existing guidance. The amendment clarifies the accounting for features such as employee contributions or benefits that vary depending on the experience of the plan, for example employee contributions to meet deficits, reductions in employee contributions from surpluses, contingent benefit increases relating to the investment performance of the plan and limits on the employer's obligation to contribute to a plan. It requires the expected cost of benefits to reflect all these plan terms, which may therefore require specific actuarial assumptions. For example, the cost of a benefit linked to investment returns will require an assumption about investment returns to be included in the expected increase in the benefit.

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普华永道 - 国际财务报告准则实务指南 - IAS 19(修订版),对职工福利的报告产生重大影响 9

普华永道的观点:

主体在确定此类安排的实质,尤其是考

虑超出合同约定的计划条款范围的推定

义务时,将须运用判断。福利的实质对

于判断福利的变化属于计划修订还是精

算利得或损失,以及其对损益还是其他

综合收益产生影响是颇为重要的。

风险与成本分担计划

离职后福利成本的持续上涨—源于寿命增加、投资回报不佳、立法变更或医疗成本增加—已导致计划设计的不断变化,且这些设计并不是总能容易的找到适用的现有指引。该修改阐明了具有职工提存或者福利因计划的过往经验而异等特征的计划的会计处理,例如职工支付提存以弥补赤字,因盈余而使职工提存减少,与计划的投资业绩有关的或有福利增加,以及对雇主为计划提存的义务的限制。准则要求福利的预计成本反映出所有这些计划条款,因而可能要求作出特定精算假设。例如,对于与投资回报相联系的福利的成本,则需将投资回报假设包含在福利的预期增长中。

结算

当主体向计划所涵盖的职工或第三方作出支付以消除计划项下所有进一步负债时,结算发生了。该修改阐明了结算的定义,但未对结算利得和损失的会计处理作出重大更改。结算利得或损失被定义为所结算设定受益义务在结算日的现值与结算价格(包括主体直接转移的任何计划资产和作出的任何支付)之间的差额。结算利得或损失在结算发生时确认为当期损益。

结算利得或损失将不再包括未确认的精算利得或损失,因为这些利得或损失原已立即确认在其他综合收益中。

普华永道的观点:

该修改澄清,计划条款中所规定的并被

纳入精算假设的福利支付(例如退休时

职工对于一次性付款而非退休金的形式

或是以常规退休金支付的形式享有其福

利所拥有的选择权)不属于结算。

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10 PwC - Practical guide to IFRS - IAS 19 (revised) significantly affects the reporting of employee benefits

PwC observation:

Entities are only affected if their current policy is different from the revised requirements. An entity that has to change its policy for taxes will be required to recalculate the benefit obligation, return on plan assets and the employee benefit cost because the amendment is applied retrospectively. Judgement is required to determine whether taxes should be included in the measurement of the benefit obligation or in the return on plan assets. The revised standard refers specifically to taxes payable by the plan, but we believe taxes relating to benefits and paid by the employer should be recognised in the same way.

Example

Pension plan X has a long-established practice of providing cost-of-living increases to pensions in payment in line with the movement in a consumer price index (CPI). However, these are only awarded to the extent that the investment returns on plan assets are above a specific rate. There is no catch-up in future years for subsequent higher returns when an increase has been restricted by the rate of return in a specific period. Assumed future pension increases should reflect both expectations for future changes in the CPI and expected returns on plan assets, together with the variability in those returns.

Taxes

Taxes payable by a benefit plan are previously included in the actual and expected return on plan assets. The revised standard requires taxes related to defined benefit plans to be included either in the return on plan assets or the calculation of the benefit obligation, depending on the nature of the taxes.

Taxes on the return on plan assets will be part of the actual investment return and will be recognised in OCI. Social charges or other taxes levied on benefit payments or contributions to the plan will be included in the measurement of the benefit obligation to the extent that they relate to benefits in respect of service before the balance sheet date.

Example

In territory X, pension plans are subject to income tax on investment income (interest, dividends and realised capital gains) and on contributions to the plans. The tax on investment income should be recognised in the actual return on assets. The tax on contributions should be recognised in the measurement of the benefit obligation based on the expected future contributions payable in respect of past service.

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普华永道的观点:

只有那些主体的现行政策不同于修订后

的要求的主体才受到影响。不得不更改

税务政策的主体将需要重新计算福利义

务、计划资产的回报和职工福利成本,

这是因为该修改要求追溯适用。

应将税款纳入福利义务的计量还是计划

资产的回报,需要判断。修订后的准则

特别提及计划的应交税金,但我们认为

与福利相关且由雇主支付的税款应以相

同的方式确认。

示例

在 X 地区,退休金计划须就投资收益(利息、股利和已实现的资本利得)和计划的提存支付所得税。投资收益的相关税款应在资产的实际回报中确认。提存的相关税款应基于预期未来应就过去服务支付的提存,在福利义务的计量中进行确认。

示例

退休金计划 X 具有按照消费者价格指数的变动就正在支付的退休金提供生活成本补贴的长期既定做法。但仅当计划资产的投资回报超出某一特定比例时,才予以这一补贴。当补贴受到某一特定期间的报酬率的限制时,未来年度也不会因之后较高的回报作出弥补。所假设的未来退休金增长应反映出对未来消费者价格指数的预期和计划资产的预期回报,以及这些回报的变动性。

税款

福利计划的应交税金目前被计入计划资产的实际回报和预期回报。修订后的准则要求将与设定受益计划相关的税款依据税款的性质包括在计划资产的回报或者福利义务的计算中。

针对计划资产的回报征收的税款将作为投资的实际回报的一部分计入其他综合收益。针对福利的支付或计划的提存征收的社会费用或其他税款,如果它们与资产负债表日前的服务所对应的福利有关,就将被纳入福利义务的计量。

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Interest +

Dividends +

Other income +/-

Unrealised gains/losses +/-

Costs of managing investments -

Taxes payable on investment returns -

PwC observation:

Entities are only affected if their current policy differs from the new requirements. One example of this is where costs other than investment management have been reflected in the expected and actual return on assets. Where a policy has to be changed, it may be necessary to recalculate the benefit obligation, return on assets and employee benefit expense, as the amendment is applied retrospectively.

Both the previous and revised standards require that costs relating to medical claims handling are included in the measurement of the benefit obligation. The revised standard is silent on other administration costs. The Basis for Conclusions says that such costs should be recognised when the administration services are provided as it would be difficult to allocate them between past and future service.

This does suggest some inconsistency regarding the treatment of administration expenses and is likely to be a change from current practice.

Administration costs and other expenses

The amendment requires costs associated with the management of plan assets to be deducted from the return on plan assets, which is unchanged from the previous standard. Other expenses such as record-keeping costs or actuarial valuation fees should be recognised in profit or loss when the services are received. This changes the previous standard, under which there is a choice to include expenses in the calculation of the defined benefit obligation or in the actual and expected return on plan assets.

The amendment gives a detailed definition of what should be included in the return on plan assets as follows:

Appendix 1 ‘Treatment of asset management and other administration costs’ provides a more detailed discussion on how to distinguish these costs and how to treat them in the income statement.

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普华永道的观点:

仅当主体的现行政策不同于新要求时,

其才受到影响。这方面的一个例子是,

投资管理以外的成本已反映在资产的预

期回报和实际回报中的情形。在某一政

策必须修改的情况下,可能有必要重新

计算福利义务、资产回报和职工福利费

用,因为该修改追溯适用。

原准则和修订后的准则均要求将与医疗

索赔处理相关的成本纳入福利义务的计

量。 修订后的准则未述及其他管理费用。“结论基础”中指出,此类费用应于提供

管理服务之时确认,因为难以在过去服

务和未来服务之间对其进行分配。

这确实表明管理费用处理方面的某些不

一致性,并有可能改变现行做法。

管理费用及其他费用

该修改要求将与计划资产管理相关的费用从计划资产的回报中扣除,这相较于原准则未发生变化。其他诸如记录成本或精算估值费用的费用应于获得服务时在损益中进行确认。这就不同于原准则;根据原准则,存在将费用纳入设定受益义务的计算或纳入计划资产实际回报和预期回报的选择权。

该修改对应包括在计划资产回报中的项目作出了如下的具体界定:

利息 +

股利 +

其他收益 +/-

未变现利得/损失 +/-

管理投资的成本 -

应就投资回报支付的税款 -

附录一 资产管理费用和其他管理费用的会计处理对于如何区分这些费用以及如何在利润表中列报给出了更为详尽的讨论。

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Classification of defined benefit and defined contribution plans

The amendment added the words ‘in substance’ to the guidance that explains the distinction between defined contribution and defined benefit plans. The guidance now says that, in a defined contribution plan, the actuarial risk falls ‘in substance’ on the employee. This makes the description of a defined contribution plan consistent with the description of a defined benefit plan, which refers to the risks falling, ‘in substance’, on the employer.

PwC observation:

Under the previous standard, a plan is classified as a defined benefit plan and not a defined contribution plan, if any risk of having to meet a shortfall falls on the employer, even if the risk is remote. In our view nothing is changed as a result of the additional words in the revised standard because there is no change in the definition of defined benefit and defined contribution plans.

PwC observation:

The amendment removes a choice about whether some benefits are termination or post-employment benefits. Management will have to assess whether benefits meet the definition of termination benefits or are earned by working for a future period, in which case they would be classified as either a short-term, other long-term or post-employment benefit.

This change applies to existing benefits and not just arrangements agreed in the future. Management should consider the timing of recognition for benefits that are termination benefits and whether an offer can no longer be withdrawn. Benefits that have been previously classified as termination benefits may be reclassified. This might result in later expense recognition than the previous IAS 19.

A benefit that is dependent on providing services in the future is not a termination benefit. However, a benefit related to past, as well as future service, would, in part, be recognised immediately as a past service cost.

Termination benefits

The amendment makes changes to the definitions and accounting for termination benefits to make IAS 19 broadly consistent with the US GAAP treatment of one-time termination benefits.

The changes clarify that any benefit that must be earned by working for a future period is not a termination benefit. A termination benefit is given only in exchange for the termination of employment. A benefit that is in any way dependent on providing services in the future is not a termination benefit. This was confirmed by the IFRS IC in January 2012.

The amendment also clarifies the obligating event when an employer offers voluntary termination benefits. A liability is recognised when the entity can no longer withdraw an offer.

Termination benefits and past-service costs can be very similar and may often arise as part of a restructuring. The amendment clarifies that:

• The gain or loss on a curtailment or plan amendment linked to a restructuring or termination benefit is recognised at the earlier of when the related restructuring costs or termination benefits are recognised and when the curtailment or plan amendment occurs; and

• Termination benefits linked to a restructuring are recognised at the earlier of when the related restructuring costs are recognised and when the entity can no longer withdraw an offer of the termination benefit.

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设定受益计划和设定提存计划的分类

该修改将“实质上”一词加入至解释设定提存计划与设定受益计划的区别的指引。该指引如今指出,在设定提存计划中,精算风险“实质上”落在了职工身上。这就使得设定提存计划的描述与设定受益计划的描述一致,后者指出风险“实质上”落在雇主身上。

辞退福利

该修改对辞退福利的定义和会计处理作出了更改,以使 IAS 19 与美国公认会计原则对一次性辞退福利的处理大体一致。

这些更改阐明了任何必须通过未来期间的工作赚取的福利均不属于辞退福利。辞退福利的给予仅为换取终止雇佣关系。任何依赖未来服务提供的福利均不属于辞退福利。这在2012 年 1 月得到了国际财务报告解释委员会的确认。

该修改还阐明了雇主提供自愿离职福利时的义务事项。当主体不再能够撤回要约时,应确认一项负债。

辞退福利和过去服务成本可能极为相似,且通常可能作为重组的一部分发生。该修改阐明:

• 与重组或辞退福利相联系的缩减或计划的修订的利得或损失在相关重组费用或辞退福利的确认时点与缩减或计划修订的发生时点之中的较早者进行确认;以及

• 与重组相联系的辞退福利在相关重组费用的确认时点与主体不再能够撤回辞退福利的要约的时点之中的较早者进行确认。

普华永道的观点:

根据原准则,如果必须弥补计划缺口的

任何风险落在了雇主身上(即使该风险

不太可能存在),则计划被分类为设定

受益计划而非设定提存计划。在我们看

来,修订后的准则中的额外措辞未导致

任何变化,因为设定受益计划和设定提

存计划的定义并未改变。

普华永道的观点:

该修改取消了关于某些福利属于辞退福

利还是离职后福利的选择权。管理层将

须评估福利是符合辞退福利的定义还是

通过未来期间的工作赚取;在后一情况

下,其将被分类为短期福利、其他长期

福利或离职后福利。

这一更改适用于现有的福利,而不仅是

未来商定的安排。管理层应考虑属于辞

退福利的确认时点,以及要约是否不再

能够被撤回。之前已被分类为辞退福利

的福利可能被重分类。这可能导致费用

确认较原 IAS 19要晚。

依赖于未来服务提供的福利不属于辞退

福利。然而,与过去以及未来服务相关

的福利将有一部分立即被确认为过去服

务成本。

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Example

Management is committed to close a factory in 10 months and, at that time, will terminate the employment of all of the remaining employees at the factory. Management needs the expertise of the employees at the factory to complete existing contracts and announces the following plan.

Each employee that renders service until the factory closure will receive, on the termination date, a cash payment of C30,000. Employees leaving before the factory closure will receive C10,000. There are 120 employees at the factory. Management expects 20 employees to leave before closure. The total expected cash outflows under the plan are C3,200,000 (20 × C10,000 + 100 × C30,000).

The entity accounts for benefits provided in exchange for termination of employment as termination benefits; it accounts for benefits provided in exchange for services as short-term employee benefits.

• Termination benefits

The benefit provided in exchange for termination of employment is C10,000, which the entity would have to pay for terminating the employment without any future service. The entity recognises a liability of C1,200,000 (120 × C10,000) for the termination benefits at the earlier of when the plan of termination is communicated to the affected employees and when the entity recognises the restructuring costs associated with the factory closure.

• Benefits provided in exchange for service

The incremental benefits that employees will receive if they provide services for the 10-month period are given in exchange for services provided over that period. They are accounted for as short-term employee benefits, as the entity expects to settle them within 12 months after the end of the annual reporting period. In this example, discounting is not required, so an expense of C200,000 (C2,000,000 ÷ 10) is

recognised in each month during the service period of 10 months, with a corresponding increase in the carrying amount of the liability. Under previous IAS 19, it could be argued that the whole amount of C3,200,000 meets the definition of a termination benefit and should be recognised when the closure and termination arrangements are announced.

Other long-term employee benefits

There is diversity in practice under the previous standard around whether the classification of an obligation as current or non-current under IAS 1 also drives the classification of the benefit as short or long term under IAS 19. The diversity arises because both standards use the term ‘due to be settled’, which is not defined.

The amendment clarifies the definitions of short – and long-term benefits in IAS 19 by confirming that the distinction is based on whether payment is expected to be within the next 12 months, rather than when payment can be demanded. A long-term benefit under IAS 19 could be a current liability when the entity does not have the unconditional right to defer settlement for more than 12 months.

PwC observation:

Management should review the classification of short – and long-term benefits, and reclassify and remeasure obligations in accordance with the revised guidance. The accounting for short – term benefits remains unchanged and is generally simple, as no actuarial assumptions are required and any obligations are measured on an undiscounted basis. Long-term benefits are still accounted for in a similar way to defined benefit plans.

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普华永道的观点:

管理层应复核短期福利和长期福利的分

类,并应按照修订后的指引对义务进行

重分类和重新计量。短期福利的会计处

理保持不变且一般较为简单,因为无需

作出精算假设且任何义务均在未折现的

基础上进行计量。长期福利仍按照与设

定受益计划类似的方式进行会计处理。

示例

管理层承诺在 10 个月内关闭一家工厂,并且到时将终止对工厂所有剩余职工的雇用。管理层需要工厂职工的专业知识来完成现有合同并宣布了以下计划。

提供服务直至工厂关闭的各名职工将于雇佣终止之日获得 C30,000 的现金付款。在工厂关闭前离职的职工将获得 C10,000。该工厂有 120 名职工。管理层预计 20 名职工将在工厂关闭前离职。计划项下的预计现金流出总额为 C3,200,000 (20 × C10,000 + 100 × C30,000)。

该主体将为换取雇佣终止而提供的福利作为辞退福利进行会计处理;其将为换取服务而提供的福利作为短期职工福利进行会计处理。

• 辞退福利

这一为换取雇佣终止而提供的福利为C10,000,这是主体为终止雇佣、在无任何未来服务的情况下所必须支付的。主体在终止雇佣计划被传达至受影响职工的时点与主体确认与工厂关闭相关的重组费用的时点中的较早者对辞退福利确认C1,200,000 (120 × C10,000) 的负债。

• 为换取服务而提供的福利

如果职工在 10 个月的期间内提供服务,则其将获得增量福利,而主体给予这些福利的目的是为换取该期间的服务提供。主体将这些增量福利作为短期职工福利进行会计处理,因为其预计将于年度报告期结束后的 12 个月内结算这些福利。此示例

中无需折现,因此在 10 个月服务期的各个月中均确认 C200,000 (C2,000,000 ÷ 10) 的费用,且负债的账面价值相应增加。根据原 IAS 19,有人可能认为全部金额C3,200,000 符合辞退福利的定义并应在关闭工厂和终止雇佣的安排被宣布时对其进行确认。

其他长期职工福利

原准则下,是否根据 IAS 1 将义务分类为流动、非流动来决定根据 IAS 19 将福利分类为短期福利还是长期福利,实务中存在着多种做法。这一多样性因两项准则均使用了“应被结算”一词而产生,而该词未被定义。

该修改通过确认短期福利与长期福利的区别是基于主体是否预计将于未来 12 个月内作出支付,而并非可能被要求作出支付的时间,阐明了 IAS 19 中短期福利和长期福利的定义。IAS 19 中的长期福利可能是一项流动负债——如果主体不具有将结算推迟 12 个月以上这一不附条件的权利。

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Example

Employees accrue a 20-day vacation entitlement rateably over the year. Unused entitlement can be carried forward indefinitely but is lost if not used before the employee leaves the company. Entitlement is utilised on a ‘first in first out’ basis.

Entity A has past experience that indicates that employees often carry forward their entitlement for a number of years, building up balances greater than 20 days. Entity B has past experience that indicates that employees utilise their entitlement such that they do not build up balances in excess of 10 days and typically use any carried forward entitlement in the next year.

Entity A concludes that the vacation accrual is an ‘other’ long-term benefit, as it does not expect to settle all the benefit within 12 months of the period in which it has been earned.

Entity B concludes that the vacation accrual is a short – term benefit, as it expects to settle the benefit within 12 months of the period during which it has been earned.

PwC observation:

Although the IAS 19 classification in Entity A and Entity B is different, this would only have a significant impact if the effect of discounting in Entity A was material to the liability.

PwC observation:

The removal of the corridor and spreading approach may increase the complexity of interim reporting for some entities. Those using this approach typically only remeasure the net defined benefit obligation between year ends in the event of a plan amendment, curtailment or settlement. Entities choosing to recognise actuarial gains and losses in OCI typically remeasure the defined benefit obligation and plan assets at each interim date to establish a gain or loss recognised in OCI. Service cost, interest cost and expected return on assets would not be recalculated unless there was a plan amendment, curtailment or settlement. The removal of the corridor and spreading options may make it necessary for an entity to value plan assets and the defined benefit obligation at each interim balance sheet date.

Interim reporting

The amendment does not make any consequential amendments to IAS 34, ‘Interim financial reporting’, to simplify the general requirements of IAS 19 in the context of interim reporting. However, the IASB notes in the Basis for Conclusions that an entity is not always required to remeasure a net defined benefit liability (asset) for interim reporting purposes under IAS 19 and IAS 34.

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普华永道的观点:

区间与分摊法的取消可能增加有些主体

中期报告的复杂程度。使用这一方法的

主体通常仅在两个年度结束日之间发生

计划修订、缩减或结算的情况下在重新

计量设定受益义务净额。选择在其他综

合收益中确认精算利得和损失的主体通

常在各中期资产负债表日重新计量设定

受益义务和计划资产,以确定在其他综

合收益中确认的利得或损失。服务成本、

利息费用和资产的预期回报不会被重新

计算,除非发生了计划修订、缩减或结算。

区间与分摊法的取消可能使得主体有必

要在各中期资产负债表日对计划资产和

设定受益义务进行估值。

普华永道的观点:

尽管根据 IAS 19在主体 A和主体 B中作出的分类不同,但仅当在主体 A中折现的影响对于该负债重大时,这一差异

才会产生重大影响。

示例

职工有权享有在年内按比例增长的休假2 0天。未使用的休假可以无限期地结转后期,但如果在职工离开公司前仍未被使用,则将被丧失。休假按“先进先出”法使用。

主体A过去的经验表明,职工通常将其休假结转数年,并累积起20天以上的休假余额。主体B过去的经验表明,职工会使用其休假因而其所累积的休假余额不超过10天,且其通常在下一年度用完任何结转下来的休假。

主体A得出结论应计休假属于“其他”长期福利,因为其预计不会在福利被赚得的期间起的12个月内结算所有福利。

主体B得出结论应计休假属于短期福利,因为其预计将在福利被赚得的期间起的12个月内结算所有福利。

中期报告

该修改并未对《国际会计准则第 34 号——中期财务报告》(“IAS 34”)作出任何相应修改,以简化 IAS 19 在中期报告情况下的一般要求。但国际会计准则理事会在“结论基础”中指出,就中期财务报告而言,主体并非始终须根据 IAS 19 和 IAS 34 重新计量设定受益负债(资产)净额。

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Back-end loading of benefit formula

IAS 19 requires that defined benefits are attributed to periods of service following the plan’s benefit formula unless an employee’s service in later years will lead to a materially higher level of benefit (and therefore current service cost) than in earlier years (back-end loading). Where this is the case, the benefits are allocated to periods of service on a straight-line basis.

The exposure draft stated that assumed salary increases should be considered in determining whether or not there is back-end loading. The Board concluded that this additional guidance should not be included in the final standard.

PwC observation:

An argument that salary increases do not result in a plan benefit formula that is back-end loaded leads to inconsistencies in the treatment of plans providing economically identical benefits, depending on how those benefits are described in the plan documentation. Our view is that the current practice of including future salary increases in determining whether a benefit formula allocates a materially higher level of benefit to later years remains appropriate.

Disclosure

The amendment introduces additional disclosures. The Board focused the disclosure objectives on the matters most relevant to the users of the financial statements. The amendment will require disclosure to:

• Explain the characteristics of and risks associated with its defined benefit plans;

• Identify and explain the amounts in the entity’s financial statements arising from its defined benefit plans; and

• Explain how the defined benefit plans may affect the entity’s future cash flows regarding timing, amount and uncertainty.

There are many new disclosure requirements, including:

• Risks specific to the entity arising from defined benefit plans

A narrative description of the specific or unusual risks arising from a defined benefit plan is required. Judgement will be required to identify those risks that should be explained, which may be challenging if there are many defined benefit plans with different characteristics within a group.

• Categories of plan assets based on risks/nature

The amendment requires a breakdown of the plans assets into categories that distinguish the risk and liquidity characteristics and whether or not they have a quoted market price in an active market.

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普华永道的观点:

工资增长不会导致后期吃重的计划福利

公式这一说法,使得提供经济上相等福

利的计划的处理不一致,具体取决于这

些福利在关于计划的文件记录中如何被

描述。我们的观点是,在确定福利公式

是否将高得多的福利分配至后几年时将

未来工资增长纳入考虑范围的现行做法

仍然适当。

后期吃重的福利公式

IAS 19 要求根据设定受益计划的福利公式将福利归属于服务期,除非职工在后几年的服务将导致福利水平(因而当期服务成本)较前几年高得多(后期吃重)。在这一情况下,福利以直线法分配至服务期。

征求意见稿指出在确定是否存在后期吃重时,应考虑假设的工资增长。国际会计准则理事会得出这一额外指引不应被纳入准则终稿的结论。

披露

该修改引入了额外披露。国际会计准则理事会将披露目标集中于与财务报表使用者最为相关的事项上。该修改将要求作出披露以:

• 说明主体设定受益计划的特征及相关风险;

• 识别和说明主体财务报表中因设定受益计划而产生的金额;以及

• 说明设定受益计划可能对主体未来现金流的发生时间、金额和不确定性产生何种影响。

存在多项新披露要求,包括:

• 主体因设定受益计划而产生的特定风险

须对设定受益计划所产生的特定风险或异常风险作出叙述性描述。将须运用判断识别应予以说明的风险,这在一家集团内存在多项具有不同特征的设定受益计划的情况下可能具有挑战性。

• 基于风险/性质的计划资产类别

该修改要求以风险和流动性特征及其在活跃市场中是否具有报价作为区分,对计划资产进行细分。

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• Actuarial assumptions

Entities are required to disclose the significant actuarial assumptions, together with a sensitivity analysis for reasonably possible variations in each of the significant actuarial assumptions. Judgement is required to determine the significant assumptions.

• Reconciliations

A reconciliation between the opening and closing balances for plan assets, the defined benefit obligation, the balance sheet asset or liability and the effect of the asset ceiling will be required.

• Future cash flows

Entities will be required to disclose significant information, in addition to the sensitivity analyses mentioned above, to help users understand the potential impact on cash flows, including:

– A narrative description of any asset-liability matching strategies;

– A description of the funding arrangements and funding policy;

– The amount of the expected contributions in the next year; and

– The weighted-average duration of the defined benefit obligation.

• Extended disclosures for multi-employer plans

The accounting for multi-employer plans has not changed. However, more information has to be disclosed for multi-employer plans. For example:

– A description of the funding arrangements;

– The extent to which the entity might be liable for other entities’ obligations;

– Qualitative information regarding any withdrawal liability unless it is probable that the entity will withdraw;

– An indication of an entity's level of participation in a plan (for example, proportion of total members); and

– The expected contribution in the following year.

PwC observation:

The disclosure requirements under previous IAS 19 are extensive and sometimes difficult to understand. The amendment replaces a checklist of items with an objective of providing relevant information when plans are material to the entity. However, the new requirements are likely to require more extensive disclosures and more judgement to determine what disclosure is required. Management should also be aware that some of the new disclosures may require additional actuarial calculations and should consider whether the internal reporting has to be updated to collect the new disclosures. An illustrative example of disclosures required by the amended standard is presented in Appendix V of the Illustrative IFRS consolidated financial statements for 2012 year ends. ( https://inform.pwc.com/inform2/show?action=informContent&id=1207162108145963 )

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普华永道的观点:

原 IAS 19的披露要求颇为宽泛,且有时难以理解。该修改将目标确定为仅在

计划对于主体重要时才提供相关信息,

替代了项目披露核对表。然而,新要求

可能要求作出更为广泛的披露以及更多

地运用判断以确定须作出何种披露。管

理层还应了解的是,有些新披露可能要

求作出额外的精算计算,并应考虑是否

须更新内部报告以收集新的披露内容。

修订后的准则所要求作出的披露的一

个说明性示例列示于《采用国际财务报

告准则编制的 2012年度合并财务报表示例》的附录五。( https://inform.pwc.com/inform2/show?action=informContent&id=1207162108145963 )

• 精算假设

主体须披露重大精算假设,以及对各重大精算假设在合理的情况下可能存在的变化的敏感性分析。须运用判断以确定重大假设。

• 调节

主体将须在下列项目的期初余额与期末余额之间作出调节:计划资产、设定受益义务、资产负债表资产或负债以及资产上限的影响。

• 未来现金流

除上文所述的敏感性分析外,主体还将须披露相关重要信息,以帮助财务报表使用者了解对现金流产生的潜在影响,包括:

– 对任何资产负债配比策略的叙述性描述;

– 对注资安排和注资政策的描述;

– 下一年的预计提存;以及

– 设定受益义务的加权平均存续期。

• 多雇主计划的扩展披露

多雇主计划的会计处理未发生变化。但须就多雇主计划披露更多信息。例如:

– 对注资安排的描述;

– 主体可能对其他主体义务的担责程度;

– 关于撤出计划所导致的任何负债的定性信息,除非主体很有可能将撤出;

– 表明主体对计划的参与程度的指标(例如,成员总数的比例);以及

– 下一年的预计提存。

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TransitionThe amendment is effective for annual periods beginning on or after 1 January 2013; full retrospective application is required in accordance with IAS 8 ‘Accounting policies, changes in accounting estimates and errors’, except for (a) changes to the carrying value of assets that include employee benefit costs in the carrying amount and (b) comparative information about the sensitivity analysis of the defined benefit obligation. Early adoption is permitted.

IAS 8 also specifies disclosures regarding the effect of adopting the revised standard in the year of adoption (para 28) and where the revised standard has not yet been adopted (para 30).

PwC observation:

The amendment is applied retrospectively, which will require the disclosure of a third balance sheet in accordance with IAS 1. There is an exception for assets that include employee costs so that assets such as inventory and property, plant and equipment that include employee benefits in cost do not have to be restated. This exception is not applicable for first-time adopters. The changes will also remove the employee benefits exemption in IFRS 1.

Areas under considerationTwo aspects of the revised standard are currently being considered by the IFRS Interpretations Committee.

Employee contributions

The previous version of IAS 19 includes little guidance regarding employee contributions towards the cost of their benefits. These contributions affect both the obligation to employees and the cost of providing benefits, but there is no explicit guidance on how they should be reflected in the measurement of these items. The only implicit guidance comes from the disclosure requirements where employee contributions are included in the reconciliations of the opening and closing defined benefit obligation and the fair value of plan assets.

Practice has been in line with US GAAP and UK GAAP. Where a plan specifies an employee contribution rate, employee contributions in the current period are deducted from the present value of benefits earned during the year to calculate the service cost. Where employee contributions are based on a proportion of the plan’s cost, (often known as risk and cost sharing plans), practice has been more varied.

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普华永道的观点:

该修改追溯适用,这将要求按照 IAS 1披露第三张资产负债表。对于包含职工

成本的资产存在着例外情况,因而诸如

存货及不动产、工厂和设备等将职工福

利计入成本的资产并非必须被重述。这

一例外情况不适用于首次采用者。这些

变化还将取消 IFRS 1中对职工福利的豁免。

过渡

该修改对起始日在 2013 年 1 月 1日或之后的年度期间生效;除 (a) 将职工福利成本纳入其账面价值的资产的账面价值的变化和 (b)设定受益义务的敏感性分析的比较信息外,主体须按照《国际会计准则第 8 号—会计政策、会计估计变更和差错》(“IAS 8”)完全追溯调整。允许提前采用。

IAS 8 还规定了应就采用修订后的准则在采用当年的影响所作的披露(第 28 段)以及修订后的准则尚未被采用时所应作出的披露(第30 段)。

正在考虑的领域

国际财务报告解释委员会目前正对修订后的准则的两个方面予以考虑。

职工提存

原 IAS 19 中仅包括少量关于职工为其福利成本所作提存的指引。这些提存对主体对职工的义务和提供福利的成本均产生影响,但对于应如何在以上义务和成本的计量中反映这些提存,并不存在明确的指引。仅有的暗示性指引来自于职工提存被纳入设定受益义务和计划资产公允价值期初和期末余额的调节的披露要求。

实务中的做法已与美国公认会计原则和英国公认会计原则一致。在计划规定了职工提存比例的情况下,应将当期职工提存从当年赚取的福利的现值中扣除以计算服务成本。当职工提存基于计划成本的某一比例时,(通常被称作风险与成本分担计划),实务中的做法更具多样性。

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PwC observation:

It is not clear how the additional guidance should be interpreted and in our view it is currently acceptable to continue with the accounting applied under the previous standard until further guidance is issued by either the IASB or the IFRS Interpretations Committee.

PwC observation:

In our view, the conclusion of the Interpretations Committee means that entities may continue to apply their existing accounting policy to these arrangements when the revised standard is adopted. The policy and the resulting accounting treatment should be disclosed clearly when the impact is material.

The revised standard includes additional language that might affect the accounting for employee contributions, the impact is not clear.

One interpretation is that the effect of employee contributions over the employee’s working life should be reflected in the cost of the benefits earned by employees in each period and in the obligation to employees at the end of the period. Employee contributions are treated as a negative benefit under this interpretation and attributed to service either in accordance with the benefit plan formula or on a straight line basis. Typically this would increase the annual expense and the liability at the end of the year. There are several ways that this approach could be applied.

In our view these would all be difficult to apply in practice. It is also questionable whether the resulting presentation would provide meaningful information to users. The variety of methods that could be applied under this approach would also reduce comparability between entities.

The IFRS Interpretations Committee is considering further guidance on the accounting for employee contributions.

Higher of plans

The IFRS Interpretations Committee was asked to consider the accounting for plans that promise a benefit based on the higher of the actual return on plan assets and a fixed minimum return. The Committee concluded that the IASB did not intend to change the accounting currently applied to these types of arrangements.

The Interpretations Committee has not yet finalised its conclusions on the accounting for these types of arrangements.

Next stepsManagement should determine the effect of the revised standard and, in particular, any changes in benefit classification or presentation.

Management should consider the effect of the changes on any existing employee benefit arrangements and whether additional processes are needed to compile the information required to comply with the new disclosure requirements.

Management should also consider the choices that still remain within IAS 19, the possible effect of these changes on key performance ratios and how to communicate these effects to analysts and other users of the financial statements.

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普华永道的观点:

在我们看来,解释委员会的结论意味着

在采用修订后的准则时,主体可以继续

对这些安排使用其现行会计政策。当影

响重大时,主体应清晰披露其会计政策

以及所导致的会计处理。

修订后的准则包括了可能影响职工提存会计处理的额外措辞,但影响尚不明确。

一种解释是职工工作生涯中所作提存的影响应被反映在职工在各个期间所赚取福利的成本和期末时主体对职工所负有的义务中。在这一解释中,职工提存被作为负福利处理,并按照福利计划公式或直线法被归属于服务。通常这将增加年度费用和年末负债。应用该方法可以有多种方式。

在我们看来,所有这些方式在实务中均难以应用。由此导致的列报是否会向财务报表使用者提供有意义的信息也令人怀疑。在该方法下可以应用的具体方式的多样性还会降低主体之间的可比性。

国际财务报告解释委员会正考虑就职工提存的会计处理提供进一步指引。

孰高计划

国际财务报告解释委员会被要求对承诺提供基于计划资产实际回报与固定最低回报孰高的福利计划的会计处理作出考虑。该委员会得出结论认为,国际会计准则理事会无意于更改目前对这些类型安排所应用的会计处理。

解释委员会尚未最终确定其关于这些类型安排会计处理的结论。

后续步骤

管理层应确定修订后的准则的影响,尤其是福利分类或列报的任何变化。

管理层应考虑这些变化对任何现有职工福利安排的影响,以及是否需要额外程序以汇编遵循新披露要求所需的信息。

管理层还应考虑 IAS 19 中尚存在的选择、这些变化可能对关键业绩比率产生的影响,以及如何与分析师及其他财务报表使用者沟通

这些影响。

普华永道的观点:

应如何对额外指引作出解释尚不明确,

并且我们认为在国际会计准则理事会或

国际财务报告解释委员会发布进一步指

引前,继续采用原准则中所使用的会计

处理的做法,在目前是可以接受的。

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Appendix 1 Treatment of asset management and other administration costs

IAS 19R para 130 requires that costs of managing the plan assets should be recognised as part of the return on assets, but other administration costs should be recognised as period costs when incurred.

This requirement results in the costs incurred in managing plan assets being booked directly into other comprehensive income (OCI) rather than expensing them. But the standard does not specify (a) how to distinguish these types of costs from other costs, and (b) where in the income statement other administration costs that do not qualify as costs of managing plan assets should be classified.

(a) Distinguishing the costs

How does one distinguish costs of ‘managing plan assets’ from ‘other administration costs’?

IAS 19R generally requires costs to be expensed when incurred, unless it can be shown that they relate directly to managing plan assets or that they are taxes payable by the plan.

Examples of costs relating directly to managing plan assets would include:

• Fees paid to the bank for asset management services,

• Salaries of the management board who manage the trust, and

• Investment consultant fees.

Conversely, examples of costs that we do not believe qualify as costs of managing plan assets include:

• Salaries of members of the trust’s management board who administer the pension payments,

• Administration costs incurred to administer the pension plan participants’ database, and

• Actuarial valuation costs.

In some circumstances, other indirect costs that relate to scheme assets might also be treated as costs of managing plan assets (for example, trustees’ time spent at trustee meetings for discussing investment strategies). This would be acceptable if it is clear that such costs are incurred in managing plan assets. But we expect that, in most circumstances, entities will find that the effort necessary to break down all scheme costs sufficiently to support such an approach will not be cost beneficial.

Does it matter who incurs the costs – the entity or the scheme?

This question is irrelevant. The above guidance applies whether the cost is paid directly by the sponsoring entity on behalf of the plan or by the plan itself.

Does the entity have to consider ‘actual’ and ‘expected’ expenses?

‘Expected’ expense was a term previously used in IAS 19 para 107, which required that (in determining the expected and actual return on plan assets) an entity should deduct ‘expected’ administration costs, other than those included in the actuarial assumptions used to measure the obligation. IAS 19R requires administration costs to be recognised as an expense when the services are provided (and the expected return on plan assets is determined by reference to the discount rate on the liability), so the term ‘expected’ expenses is no longer relevant.

Are claims handling costs for medical benefits treated differently?

Yes. Costs incurred in processing and resolving medical claims (including legal and adjuster’s fees) are not expensed when incurred. IAS 19R para 76(b)(iii) indicates that medical claims handling costs will form part of the actuarial assumptions, and so they are included in the defined benefit obligation.

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附录1 资产管理和其他管理费用的会计处理

IAS 19R 的第 130 段要求计划资产的管理费用应作为资产回报的组成部分予以确认,但是其他管理费用在发生时应被确认为期间费用。

这一要求导致计划资产管理中发生的费用直接被记入其他综合收益 (OCI)而非费用化。但是准则未具体说明(a)如何将这些类型的费用与其他费用区分开来,以及(b)当在利润表中其他管理费用不能作为计划资产管理费用时,应对其进行分类。

(a)费用区分

将如何区分“计划资产管理费用”和“其他管理费用”?

IAS 19 通常要求费用在发生时进行费用化,除非有迹象表明其与计划资产管理直接相关或者它们是计划应缴纳的税款。

与计划资产管理直接相关的费用示例包括:

• 向银行支付的资产管理服务费;

• 信托管理的管理委员会的薪水;以及

• 投资咨询费。

相反地,我们相信不能作为计划资产管理费用的费用示例包括:

• 管理退休金支付的信托管理委员会成员的薪水;

• 退休金计划参与者数据库管理发生的管理费用;以及

• 精算估值费用。

在一些情况下,与计划资产相关的其他间接费用也可被处理为计划资产管理费用(例如,受托人花费在受托人会议中用于讨论投资战略的时间)。如果上述费用发生于计划资产管理中,则是可以接受的。但是我们预期,在大部分情况下,主体将发现将所有计划费用充分分解,以对这一方式提供支持的做法将不具备成本效益。

费用发生主体是谁是否关系重大—主体或计划?

这一问题不具有相关性。无论费用是由发起主体代表计划直接支付还是由计划自身支付,上述指引均适用。

主体是否必须考虑“实际”和“预计”费用?

“预计”费用是 IAS 19 第 107 段之前使用的术语,它要求(决定计划资产的预计和实际回报)主体应减去“预计”管理费用,而不是用于计量义务的精算假设中所包括的费用。IAS 19 修改版要求在提供服务时将管理费用确认为费用(以及通过参考负债的折现率来决定计划资产的预计回报),因此“预计费用”一词不再相关。

医疗保险索赔处理费用的处理是否不同?

是的。在处理和解决医疗索赔中产生的费用(包括法律和理算费用)在发生时不进行费用化。IAS 19 修改版第 76 段(b)(iii)中指出,医疗索赔处理费用将构成精算假设的组成部分,因此其将纳入设定收益义务中。

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(b) Treatment of other administration costs in the income statement

The following table summarises the acceptability of the potential methods of treating costs that do not qualify as costs of managing plan assets:

Method of recognising other costs in the income statement

Acceptable under IAS 19R?

Commentary

Recognise in operating expenses (eg in staff costs) but leave outside the pensions note reconciliation 1

3 • Most aligned with the situation where scheme expenses are paid directly by the entity

• In this case, even though not required, it would be desirable to have some disclosure in the pensions note of the amount and where it has been included

• Amounts could also be included within the pensions note reconciliation, but this might be somewhat artificial because expenses are not paid out of scheme assets

Recognise in operating expenses and also show within the pensions note reconciliation as a separate line item

3 • Most aligned with the situation where scheme expenses are paid directly by the scheme

• In this case, disclosure in the pensions note would be required

• Amounts should be included within the pensions note reconciliation because they are paid out of scheme assets

Recognise in operating expenses but as part of current service costs within the pensions note reconciliation

x • Not acceptable, because expenses are not included within the definition of current service cost

• But amounts could be immaterial for amounts recognised in financial statements, even though recognised in operating results; so relegated to essentially a disclosure issue compared to other approaches above

• More useful for reader of accounts to see scheme expenses explicitly stated; so a separate line item would be clearer

1 All references to ‘pensions note reconciliation’ in the table refer to the requirement in IAS 19R paras 140-141.

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(b)利润表中的其他管理费用的处理

有一些费用不能作为计划资产管理费用处理,下表总结了这些费用可能的处理方式的可接受性:

利润表中其他费用的确认方法

IAS 19修改 版中是否 可接受?

说明

在营业费用中确认(例如,

在员工成本中)但是不包括

于养老金附注调节表中1

3 • 这在整体上符合由主体直接支付计划费用的情况。

• 在这一情况下,即使没有要求,如果养老金附注中包括这一金额,则最好在其中进行一些披露。

• 还可在养老金附注调节表中包括这一金额,但是由于该费用并非由计划资产支付,则这可能有些人为

痕迹。

在营业费用中确认,同样作

为单独的项目在养老金附

注调节表中列示

3 • 这在整体上符合由主体直接支付计划费用的情况。

• 在这一情况下,必须在养老金附注中进行披露。

• 因为金额是由计划资产支付,因此须包括于养老金附注调节表中。

在营业费用中确认,但在养

老金附注调节表中作为流

动服务成本的组成部分

x • 不可接受,因为费用不包括于流动服务成本的定义中。

• 但是财务报表中确认的金额可能不重要,即使在经营成果中进行确认;因此较之上述其他方法,这实

际上可归结为一个披露问题。

• 报表阅读者如果能明确看到所列的计划费用则更为有用;因此单列项目将更为清晰。

1 凡此表中的“养老金附注调节表”,请参考IAS 19R中第140段及第141段的要求。

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32 PwC - Practical guide to IFRS - IAS 19 (revised) significantly affects the reporting of employee benefits

Method of recognising other costs in the income statement

Acceptable under IAS 19R?

Commentary

Recognise in finance costs but as part of net interest costs within the pensions note reconciliation

x • Not acceptable under IAS 19R, because not within definition of net interest cost

• This is a change from IAS 19, which allowed for inclusion within the expected return on assets

Recognise in finance costs as a separate line item and within the pensions note reconciliation

x • The line where expenses should be recognised is not specified, allowing flexibility

• Particularly if scheme is closed, it could be argued that scheme expenses are more appropriately presented within financing results

• But administration expenses are not a finance item and they are not interest on a liability; they are costs for a service that does not arise from a borrowing

• In our view, financing is rather the entity’s management of cash and debt in a broader sense

Include present value of future expenses in the measurement of the defined benefit pensions obligation

x • Not acceptable under IAS 19R, because there is a requirement to recognise administration cost at the time when services are provided

• IAS 19R is a change from previous IAS 19 para 107, which permitted an allowance for expenses within the pensions obligation

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利润表中其他费用的确认方法

IAS 19修改 版中是否 可接受?

说明

在财务费用中确认,但在养老金附注调节表中作为净利息费用的组成部分

x • 在IAS 19修改版中不可接受,因为其不包括于净利息费用的定义中。

• 这与IAS 19中不同,在IAS 19下允许包括于预计资产回报中。

在财务费用中作为单独的项目确认,同时包括于养老金附注调节表中

x • 未指出费用确认所在的行,这导致一定的灵活性。

• 特别是如果计划结束后,关于计划费用在财务成果中列报更为合适这一点可能存在争议。

• 但是管理费用并非财务费用,而且它们并非负债利息;它们是非借款服务产生的费用。

• 根据我们的观点,宏观看来,融资相当于主体对现金和负债的管理。

在设定收益养老金义务的计量中,包括未来费用的现值。

x • 在IAS 19修改版中不可接受,因为它要求在提供服务时确认管理成本。

• IAS 19修改版对之前的IAS 19 第107段进行了修改,之前的准则允许在养老金义务中计提费用准备。

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34 PwC - Practical guide to IFRS - IAS 19 (revised) significantly affects the reporting of employee benefits

Chih-Cheng Hsieh | 谢智政Accounting Consulting ServicesPartner会计咨询服务合伙人

Joy Lin| 林燕Risk & Quality - BeijingSenior Manager风险及质量管理高级经理

Acknowldgements致谢

Sepcial thanks to the following individuals for their contributions to translation and production of this publication.

特别感谢以下参与本出版翻译及编制的普华永道成员及其所做的贡献。

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Wilfred Wong | 黄家勇+852 2289 [email protected]

Baolang Chen | 陈保郎+86 (21) 2323 [email protected]

Yvonne Kam | 金以文+86 (21) 2323 [email protected]

Tracy Chen | 陈燕华+86 (21) 2323 [email protected]

Samying Huie | 许心莹+86 (10) 6533 [email protected]

Alison Wong | 黄翠燕+852 2289 [email protected]

Dorothy SP Leung | 梁少寶+852 2289 [email protected]

PwC assurance services contacts联系普华永道审计业务部

PwC accounting consulting services contacts联系普华永道会计咨询服务

Beijing | 北京

Thomas Leung | 梁伟坚+86 (10) 6533 [email protected]

Chongqing | 重庆

Bobby Lee | 李松波+86 (23) 6393 [email protected]

Dalian | 大连

Dorman Kwan | 关兆文+86 (411) 8379 [email protected]

Guangzhou | 广州

A1bert Cheung | 张展豪+86 (755) 8261 [email protected]

Qingdao | 青岛

Kevin Zhang | 张国俊 +86 (532) 8089 [email protected]

Shanghai | 上海

Danie Li | 李丹 +86 (21) 2323 [email protected]

Shenzhen | 深圳

Albert Cheung | 张展豪 +86 (755) 8261 [email protected]

Suzhou | 苏州

Arthur Wang | 汪超 +86 (512) 6273 [email protected]

Tianjin | 天津

Kwong On Cheng | 郑广安 +86 (22) 2318 [email protected]

Xi’an | 西安

Joe Ye | 叶骏 +86 (29) 8720 [email protected]

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36 PwC - Practical guide to IFRS - IAS 19 (revised) significantly affects the reporting of employee benefits

PwC China, Hong Kong, Macau, Taiwan and Singapore Office Locations and Contacts 普华永道在中国大陆、香港、澳门、台湾及新加坡 的事务所

Beijing | 北京26/F., Office Tower A,Beijing Fortune Plaza, 7 Dongsanhuan Zhong Road,Chaoyang District,Beijing 100020, PRC

中国北京市朝阳区东三环中路7号北京财富中心写字楼A座26楼邮编 100020

T: +86 (10) 6533 8888F: +86 (10) 6533 8800

Chongqing | 重庆

Room 1905,19/F Metropolitan Tower, 68 Zou Rong Road, Chongqing 400010, PRC

中国重庆市渝中区邹容路68号大都会商厦19楼1905室邮编 400010

T: +86 (23) 6393 7888F: +86 (23) 6393 7200

Dalian | 大连

8/F., Senmao Building,147 Zhongshan Road,Xigang District, Dalian 116011, PRC

中国大连市西岗区中山路147号森茂大厦8楼邮编 116011

T: +86 (411) 8379 1888F: +86 (411) 8379 1800

Guangzhou | 广州18/F., PricewaterhouseCoopers Center, 10 Zhujiang Xi Road,Pearl River New City, Tianhe District,Guangzhou 510623, PRC

中国广州市天河区珠江新城珠江西路10号普华永道中心18楼邮编 510623

T: +86 (20) 3819 2000F: +86 (20) 3819 2100

Hangzhou | 杭州

Room 3205, Canhigh Center208 Huancheng Road NorthXiacheng DistrictHangzhou 310006, PRC

中国杭州市下城区环城北路208号坤和中心3205室邮编 310006

T: +86 (571) 2807 6388F: +86 (571) 2807 6300

Hong Kong | 香港

22/F Prince’s BuildingCentralHong Kong, PRC

中国香港中环太子大厦22楼

T: +852 2289 8888F: +852 2810 9888

Macau | 澳门

29/F Bank of China Building323 Avenida Doutor Mario SoaresMacau, PRC

中国澳门苏亚利斯博士大马路323号中国银行大厦29楼

T: +853 8799 5111

F: +853 8799 5222

Nanjing | 南京

Room 12A01, South TowerNanjing International Center201 Zhongyang RoadGulou DistrictNanjing 210009, PRC

中国南京市鼓楼区中央路201号南京国际广场南塔12A层01室邮编 210009

T: +86 (25) 6608 6288F: +86 (25) 6608 6210

Ningbo | 宁波

Room 1203, Tower E, Ningbo International Financial Center,268 Min An Road East, Jiangdong District, Ningbo 315040, PRC

中国宁波市江东区民安东路268号宁波国际金融服务中心E座1203室 邮编 315040

T: +86 (574) 8187 1788F: +86 (574) 8187 1700

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Qingdao | 青岛37/F., Tower One, HNA IMC Center234 Yanan Third Road, Shinan DistrictQingdao 266071, PRC

中国青岛市市南区延安三路234号海航万邦中心1号楼37楼邮编 266071

T: +86 (532) 8089 1888F: +86 (532) 8089 1800

Shanghai | 上海11/F., PricewaterhouseCoopers Center,2 Corporate Avenue,202 Hu Bin Road,Huangpu District,Shanghai 200021, PRC

中国上海市黄浦区湖滨路202号企业天地2号楼普华永道中心11楼邮编 200021

T: +86 (21) 2323 8888F: +86 (21) 2323 8800

Shenzhen | 深圳

34/F., Tower A, Kingkey 100,5016 Shennan East Road,Luohu District,Shenzhen 518001, PRC

中国深圳市罗湖区深南东路5016号京基100 - A座34楼邮编 518001

T: +86 (755) 8261 8888F: +86 (755) 8261 8800

Singapore | 新加坡

8 Cross Street #17-00,PWC Building,Singapore 048424

新加坡 048424邮区PWC 大厦克罗士街八号十七楼

T: +65 6236 3388F: +65 6236 3300

Suzhou | 苏州Room 1501, Genway Tower,188 Wang Dun Road,Suzhou Industrial Park,Suzhou 215028, PRC

中国苏州市苏州工业园区旺墩路188号建屋大厦1501室邮编 215028

T: +86 (512) 6273 1888F: +86 (512) 6273 1800

Taiwan | 台湾International Trade Building,27F, 333 Keelung Road, Section 1,Taipei 110

台北市信义区 110基隆路一段333号27楼

T: +886 (2) 2729 6666F: +886 (2) 2757 6371

Tianjin | 天津36/F., The Exchange Tower Two,189 Nanjing Road,Heping District,Tianjin 300051, PRC

中国天津市和平区南京路189号 津汇广场2座36楼 邮编 300051

T: +86 (22) 2318 3333F: +86 (22) 2318 3300

Xiamen | 厦门Unit B, 11/F.,International Plaza,8 Lujiang Road,Siming District,Xiamen 361001, PRC

中国厦门市思明区鹭江道8号国际银行大厦11楼B室邮编 361001

T: +86 (592) 210 7888F: +86 (592) 210 880

Xi’an | 西安7/F., D Block, Chang’an Metropolis Center, 88 Nanguan Street, Xi’an 710068, PRC

中国西安市南关正街88号长安国际中心D座7楼室 邮编 710068

T: +86 (29) 8469 2688F: +86 (29) 8469 2600

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