题目

会计employee benefit的10%corridor怎么理解
为什么要用这个?
这章里总是看到obligation和plan assets应该怎么翻译?
if greater than the large of 10% of the PV of the obligation or 10% of the MV of the plan assets.Excess charged or credited to Income Statement over average remaining service lives of current employees.
If below 10% threshold then part of defined benefit liability for the year.
哪位懂的帮我大概翻译解释下、谢谢

提问时间：2021-04-01

答案

IAS 19：EMPLOYEE BENEFITS国际会计准则第19条：员工福利在该准则中,提到了10% 的走廊法（10% Corridor test）走廊法下,企业可将落于准则所规定的区间(确定福利义务现值10%与退休基金资产公允价值10%孰大者,也就是一...