问题已解决
重新估計精算假設(shè)導(dǎo)致的負債增減變動,是計入其他綜合收益嗎?



你好,同學(xué)
計入其他綜合收益
2021 02/12 19:50

84785043 

2021 02/12 19:52
這個其他綜合收益期末需要結(jié)轉(zhuǎn)嗎?結(jié)轉(zhuǎn)到留存收益還是當期損益?

陳詩晗老師 

2021 02/12 21:50
最后結(jié)轉(zhuǎn)當期損益處理,同學(xué)

84785043 

2021 02/12 21:52
我記得是要轉(zhuǎn)到留存收益的

陳詩晗老師 

2021 02/12 22:03
在原設(shè)定受益計劃終止時應(yīng)當在權(quán)益范圍內(nèi)將原計入其他綜合收益的部分全部結(jié)轉(zhuǎn)至未分配利潤。
你看一下,留存收益,
如果是應(yīng)付職工薪酬相關(guān)的,計入當期損益
