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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 ?

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