2024年6月15日发(作者：刚飞鸣)
SSAP 34 (May 2003)
SSAP 34
STATEMENT OF STANDARD ACCOUNTING PRACTICE 34
EMPLOYEE BENEFITS
(Issued December 2001; revised August 2002 and May 2003 in shaded type)
The standards, which have been set in bold italic type, should be read in the context of the background
material and implementation guidance and in the context of the Foreword to Statements of Standard
Accounting Practice, Interpretations and Accounting Guidelines. Statements of Standard Accounting
Practice are not intended to apply to immaterial items (see paragraph 8 of the Foreword).
Objective
The objective of this Statement is to prescribe the accounting and disclosure for employee benefits. The
Statement requires an enterprise to recognise:
(a)
(b)
a liability when an employee has provided service in exchange for employee benefits to be
paid in the future; and
an expense when the enterprise consumes the economic benefit arising from service provided
by an employee in exchange for employee benefits.
Scope
1.
2.
3.
This Statement should be applied by an employer in accounting for employee benefits.
This Statement does not deal with reporting by employee benefit plans (see Accounting
Guideline 2.302, Financial Statements of Retirement Schemes).
This Statement applies to all employee benefits, including those provided:
(a)
(b)
(c)
under formal plans or other formal agreements between an enterprise and individual
employees, groups of employees or their representatives;
under legislative requirements, or through industry arrangements, whereby enterprises
are required to contribute to national, state, industry or other multi-employer plans; or
by those informal practices that give rise to a constructive obligation. Informal practices
give rise to a constructive obligation where the enterprise has no realistic alternative but
to pay employee benefits. An example of a constructive obligation is where a change in
the enterprise's informal practices would cause unacceptable damage to its relationship
with employees.
4.
Employee benefits include:
(a) short-term employee benefits, such as wages, salaries and social security contributions,
paid annual leave and paid sick leave, profit sharing and bonuses (if payable within
twelve months of the end of the period) and non-monetary benefits (such as medical
care, housing, cars and free or subsidised goods or services) for current employees;
post-employment benefits such as pensions, other retirement benefits, post-employment
life insurance and post-employment medical care;
(b)
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SSAP 34 (May 2003)
(c) other long-term employee benefits, including long-service leave or sabbatical leave,
jubilee or other long-service benefits, long-term disability benefits and, if they are not
payable wholly within twelve months after the end of the period, profit sharing, bonuses
and deferred compensation;
termination benefits; and
equity compensation benefits.
5.
(d)
(e)
Because each category identified in (a) to (e) above has different characteristics, this
Statement establishes separate requirements for each category.
Employee benefits include benefits provided to either employees or their dependants and may
be settled by payments (or the provision of goods or services) made either directly to the
employees, to their spouses, children or other dependants or to others, such as insurance
companies.
6. An employee may provide services to an enterprise on a full time, part time, permanent, casual
or temporary basis. For the purpose of this Statement, employees include directors and other
management personnel.
Definitions
7. The following terms are used in this Statement with the meanings specified:
Employee benefits are all forms of consideration given by an enterprise in exchange for
service rendered by employees.
Short-term employee benefits are employee benefits (other than termination benefits and
equity compensation benefits) which fall due wholly within twelve months after the end of
the period in which the employees render the related service.
Post-employment benefits are employee benefits (other than termination benefits and equity
compensation benefits) which are payable after the completion of employment.
Post-employment benefit plans are formal or informal arrangements under which an
enterprise provides post-employment benefits for one or more employees.
Defined contribution plans are post-employment benefit plans under which an enterprise
pays fixed contributions into a separate entity (a fund) and will have no legal or
constructive obligation to pay further contributions if the fund does not hold sufficient
assets to pay all employee benefits relating to employee service in the current and prior
periods.
Defined benefit plans are post-employment benefit plans other than defined contribution
plans.
Multi-employer plans are defined contribution plans (other than state plans) or defined
benefit plans (other than state plans) that:
(a)
(b)
pool the assets contributed by various enterprises that are not under common control;
and
use those assets to provide benefits to employees of more than one enterprise, on the
basis that contribution and benefit levels are determined without regard to the
identity of the enterprise that employs the employees concerned.
2
2024年6月15日发(作者：刚飞鸣)
SSAP 34 (May 2003)
SSAP 34
STATEMENT OF STANDARD ACCOUNTING PRACTICE 34
EMPLOYEE BENEFITS
(Issued December 2001; revised August 2002 and May 2003 in shaded type)
The standards, which have been set in bold italic type, should be read in the context of the background
material and implementation guidance and in the context of the Foreword to Statements of Standard
Accounting Practice, Interpretations and Accounting Guidelines. Statements of Standard Accounting
Practice are not intended to apply to immaterial items (see paragraph 8 of the Foreword).
Objective
The objective of this Statement is to prescribe the accounting and disclosure for employee benefits. The
Statement requires an enterprise to recognise:
(a)
(b)
a liability when an employee has provided service in exchange for employee benefits to be
paid in the future; and
an expense when the enterprise consumes the economic benefit arising from service provided
by an employee in exchange for employee benefits.
Scope
1.
2.
3.
This Statement should be applied by an employer in accounting for employee benefits.
This Statement does not deal with reporting by employee benefit plans (see Accounting
Guideline 2.302, Financial Statements of Retirement Schemes).
This Statement applies to all employee benefits, including those provided:
(a)
(b)
(c)
under formal plans or other formal agreements between an enterprise and individual
employees, groups of employees or their representatives;
under legislative requirements, or through industry arrangements, whereby enterprises
are required to contribute to national, state, industry or other multi-employer plans; or
by those informal practices that give rise to a constructive obligation. Informal practices
give rise to a constructive obligation where the enterprise has no realistic alternative but
to pay employee benefits. An example of a constructive obligation is where a change in
the enterprise's informal practices would cause unacceptable damage to its relationship
with employees.
4.
Employee benefits include:
(a) short-term employee benefits, such as wages, salaries and social security contributions,
paid annual leave and paid sick leave, profit sharing and bonuses (if payable within
twelve months of the end of the period) and non-monetary benefits (such as medical
care, housing, cars and free or subsidised goods or services) for current employees;
post-employment benefits such as pensions, other retirement benefits, post-employment
life insurance and post-employment medical care;
(b)
1
SSAP 34 (May 2003)
(c) other long-term employee benefits, including long-service leave or sabbatical leave,
jubilee or other long-service benefits, long-term disability benefits and, if they are not
payable wholly within twelve months after the end of the period, profit sharing, bonuses
and deferred compensation;
termination benefits; and
equity compensation benefits.
5.
(d)
(e)
Because each category identified in (a) to (e) above has different characteristics, this
Statement establishes separate requirements for each category.
Employee benefits include benefits provided to either employees or their dependants and may
be settled by payments (or the provision of goods or services) made either directly to the
employees, to their spouses, children or other dependants or to others, such as insurance
companies.
6. An employee may provide services to an enterprise on a full time, part time, permanent, casual
or temporary basis. For the purpose of this Statement, employees include directors and other
management personnel.
Definitions
7. The following terms are used in this Statement with the meanings specified:
Employee benefits are all forms of consideration given by an enterprise in exchange for
service rendered by employees.
Short-term employee benefits are employee benefits (other than termination benefits and
equity compensation benefits) which fall due wholly within twelve months after the end of
the period in which the employees render the related service.
Post-employment benefits are employee benefits (other than termination benefits and equity
compensation benefits) which are payable after the completion of employment.
Post-employment benefit plans are formal or informal arrangements under which an
enterprise provides post-employment benefits for one or more employees.
Defined contribution plans are post-employment benefit plans under which an enterprise
pays fixed contributions into a separate entity (a fund) and will have no legal or
constructive obligation to pay further contributions if the fund does not hold sufficient
assets to pay all employee benefits relating to employee service in the current and prior
periods.
Defined benefit plans are post-employment benefit plans other than defined contribution
plans.
Multi-employer plans are defined contribution plans (other than state plans) or defined
benefit plans (other than state plans) that:
(a)
(b)
pool the assets contributed by various enterprises that are not under common control;
and
use those assets to provide benefits to employees of more than one enterprise, on the
basis that contribution and benefit levels are determined without regard to the
identity of the enterprise that employs the employees concerned.
2