Recognition And Measurement Of Dismissal Benefits

One

The pensions paid by workers when they are retired normally are the amount of life compensation after their labor contracts expire at the time when the labor contract expires or when the workers reach the retirement age stipulated by the state. The compensation is caused by the service provided by the employees while they are on duty, rather than the retirement itself, and the enterprise should be in the accounting period for the service provided by the employees.

2. although the workers have not terminated the labor contract with the enterprises, they will no longer bring economic benefits to the enterprises. The enterprises promise to provide substantial compensation for the dismissal benefits and compare with the dismissal of welfare benefits.

3. no matter what reason the employee leaves, the welfare to be paid off is a post employment benefit, not a dismissal benefit.

The enterprise shall reasonably predict and confirm the payable employees' remuneration resulting from the dismissal benefits according to the present guidelines and the accounting standards for Enterprises No. thirteenth - contingencies, strictly in accordance with the provisions of the terms of the dismissal scheme.

For employees who have no option to dismiss the plan, the number of workers who intend to terminate the labor relationship stipulated in the terms of the dismissal plan, and the dismissal compensation standard of each post shall be calculated according to the terms of the dismissal plan, and the staff salaries shall be paid.

The enterprise should estimate the number of the workers who will accept the reduction proposal for the proposal of voluntarily accepting the reduction. According to the expected number of employees and the dismissal compensation standard for each job, the payroll shall be payable according to the accounting standards for Enterprises No. thirteenth - contingencies.

In accordance with the conditions for confirmation of employees' salaries stipulated in the accounting standards for Enterprises No. ninth - employees' remuneration, the completion of substantive dismissal within one year, but the payment time exceeding one year's dismissal benefits, the enterprise shall choose the appropriate discount rate and pay the employees' remuneration after the discount amount is measured.

When relieving the labor relations with the employees,

Borrowing: management costs

Loan: pay for employees -- dismissal benefits