Board logo

标题: Benefits Paid vs Employers Contrib [打印本页]

作者: torontoanalyst    时间: 2011-7-11 19:57     标题: Benefits Paid vs Employers Contrib

Hi Guys,

are both Benefits Paid & Employers Contrib, both considered a part of Income statment expenses, and I am assuming both are part of Cash outflow in CF statments.

Am I correct in assuming the above?

Also for a defined contrib plan -> EmpContrib = Pension Expense = Cash outflow = I/S Expense ?? & same for healthcare and other benefits ?
作者: chaojimali    时间: 2011-7-11 19:57

Most pension expense usually go under operating cash flow. unless the company goes by IFRS and decide to report interest expense under CFF.




欢迎光临 CFA论坛 (http://forum.theanalystspace.com/) Powered by Discuz! 7.2