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.