請問計畫資產上限影響數 - 會計
By Lily
at 2020-05-18T20:22
at 2020-05-18T20:22
Table of Contents
版上各位好,想請問有關計畫資產上限數調整疑問..
甲公司X1年底有計畫資產剩餘1,000,000,並有資產上限影響數300,000,
(確定福利義務現值600,000,計畫資產1,600,000)
於X2年初發生 (1)前期服務成本 500,000
(2)縮減利益 50,000
請問以上兩種狀況,在期初調整確定福利義務現值時,
需要一併調整資產上限影響數金額嗎?
謝謝!
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