MANFAAT PEKERJA
MFRS119
(Employee Benefits)
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MANFAAT PEKERJA
Semua bentuk balasan yang diberikan oleh entiti
sebagai pertukaran kepada perkhidmatan yang diberikan
oleh pekerja (para 8).
MANFAAT PEKERJA
Dikelaskan kepada dua:
1. manfaat pekerja (MFRS 119)
2. bayaran berasaskan saham (MFRS2)
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MANFAAT PEKERJA
Termasuk (para 5):
1. manfaat jangka pendek
2. manfaat selepas tamat pekerjaan
3. lain-lain manfaat jangka panjang
4. manfaat penamatan pekerjaan
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Defisit
Obligasi manfaat ditentukan RM (1,000,000)
Aset pelan 900,000
Obligasi manfaat ditentukan bersih (100,000)
Surplus
Obligasi manfaat ditentukan RM 150,000
Aset pelan (200,000)
Aset manfaat ditentukan bersih 50,000
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Kos perkhidmatan yang perlu diiktiraf sebagai belanja semasa tahun 2016
= RM85,000 + RM150,000 = RM235,000
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RM juta
Nilai kini liabiliti pelan, 31/12/2016 29.82
(-) Nilai saksama aset pelan, 31/12/2016 (21.84)
Defisit (Liabiliti manfaat ditentukan bersih) 7.98
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RM juta
(Rugi) aktuarial obligasi pelan (4.82)
(+) Laba aktuari atas aset pelan 1.76
(Rugi) aktuari bersih yang diiktiraf (3.06)
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a)intends either to settle the obligations on a net basis, or to realize the surplus
in one plan and settle its obligation under the other plan simultaneously.
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Paragraph 120 requires an entity to recognize service cost and net interest on
the net defined benefit liability (asset) in profit or loss. This Standard does not
specify how an entity should present service cost and net interest on the net
defined benefit liability (asset). An entity presents those components in
accordance with MFRS 101 (para 134).
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Recognition
An entity shall recognize a liability and expense for termination benefits at the
earlier of the following dates (para 165) :
a)When the entity can no longer withdraw the offer of those benefits; and
b)When the entity recognizes costs for a restructuring that is within the scope
of MFRS 137 and involves the payment of termination benefits.
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Measurement
An entity shall measure termination benefits on initial recognition, and shall
measure and recognize subsequent changes, in accordance with the nature of
the employee benefit, provided that if the termination benefits are an
enhancement to post-employment benefits, the entity shall apply the
requirements for post-employment benefits. Otherwise (para 169):
a)If the termination benefits are expected to be settled wholly before twelve
months after the end of the annual reporting period in which the termination
benefit is recognized, the entity shall apply the requirements for short-term
employee benefits.
b)If the termination benefits are not expected to be settled wholly before
twelve months after the end of the annual reporting period, the entity shall
apply the requirements for other long-term employee benefits.