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- UID
- 223444
- 帖子
- 358
- 主题
- 13
- 注册时间
- 2011-7-11
- 最后登录
- 2014-8-6
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| Employer contribution is not part of pension expense and therefor would not be included in NI calculation. Starting with NI in the indirect method, in order to correctly get CFO, you must add back this non cash pension expense (or deduct it if it pension expense is negative in the case of #36 CFAI Mock PM) and then include the actual cash expenditure of employer contributions. Does that help? |
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发表于 2011-7-13 13:16
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