Under the new guidelines how to fill in
As everyone knows, compiling cash flow table fill," paid to and for employees of the " cash" cash flow statement of cash flow from operations" under the item of a subset of items, which belongs to the" operating cash outflow" project.
The new accounting standards for business enterprises of the" standards of staff" ( IAS ninth presentation of financial statements ) and" guidelines" ( IAS thirtieth ) will" worker" and "pay " category are enlarged, extended to the generalized" cost " concept, therefore, the author thinks, the new criterion" cash flow statement guidelines" ( IAS thirty-first ) should also be expanded " paid to and for employees of the cash collection category".
The old standards regulations
In the listed company in January 1, 2007 implementation of the new guidelines before, from the Ministry of finance, the old" cash flow statement Standard Guide" and the Ministry of finance over the" enterprise financial statement compilation" can be seen," paid to and for employees of cash" project shall report the contents include: wages, bonuses, allowances and subsidies social insurance fund;; supplementary pension insurance; housing provident fund and housing subsidies difficulties; for worker pay commercial insurance; enterprise paid to employees or workers to pay other welfare expenses.
At the same time, reporting should eliminate the following: pay retired personnel expenses, including payment and retirement and did not participate in the overall retiree fee, should be in " other operating activities related to cash" projects reflect; payment in the construction staff wages, should be in " construction fixed assets, intangible assets and other long-term assets cash paid as" project cash flow from investment activities reflect.
The new guidelines on the changes
New" standard of cash flow statement" Application guide not refinement about it.
The Ministry of finance organization to write" enterprise accounting standards on" ( 2008 ) first noted, paid to and for employees in cash, including enterprise for workers to provide services of the period given various forms of remuneration and other relevant expenses. This and the new" standards of staff" on" employees " is defined as exactly the same.
In the list of " paid to and for employees of cash" project shall report the specific content, with the exception of the old rules," enterprise accounting standards on" (2008 ) clearly increased lists "because the lift and the labor relations of the compensation" and" cash settled share-based payment".
At the same time, lists out the project," enterprise accounting standards on" (2008 ) still lists" payment in construction engineering staff wages" ( and wage costs), but dropped the" pay for retired personnel expenses". Thus," enterprise accounting standards on" ( 2008 ) intended to point out, in addition to the staff's work nature and service object should be in " the purchase or construction of fixed assets, intangible assets and other long-term assets cash paid to employee compensation" project reflected in cash flow, where the need to" cash flow from operations" in reflecting the workers pay cash flow, all should focus on " paid to and for employees of cash" child to fill in, no longer distinguish between" pay retirees and workers compensation costs" to" fill out payments relating to other operating activities cash" child in.
The conclusions are as follows: enterprise for workers to provide services, this period given various forms of compensation and other related" cash" spending, according to the staff's work nature and service object, respectively, fill in" paid to and for employees of cash" or" the purchase or construction of fixed assets, intangible assets and other long-term assets cash paid by" project in. Therefore, the old and the new standard of cash flow statement or explanation is not explicitly mentioned guide" of trade union funds"," education workers" and" independent director allowance"," worker survivor assistance" and other employee compensation shall be given according to the principle of.