A Study on the Impact of IAS19 (2013) Application

• Main Authors: DING, PO-YUAN, 丁柏元
• Other Authors: YANG, MENG-PING
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/43042265967897116153

碩士 === 東吳大學 === 會計學系 === 104 === IAS19 (2013) was issued on 4 March 2014, and is applicable to annual periods beginning on or after 1 January 2015 in Taiwan. Changes introduced by IAS19 (2013) as compared to IAS19 (2011) include introducing a requirement to fully recognise changes in the net defined benefit liability (asset) including immediate recognition of defined benefit costs, and require disaggregation of the overall defined benefit cost into components and requiring the recognition of remeasurements in other comprehensive income (eliminating the ‘corridor’ approach). Also, IAS19 (2013) introduces enhanced disclosures about defined benefit plans. This research uses examples to calculate the correct number to be recorded under IAS19 (2013) and IAS19 (2011), compares the numbers and finds out whether these changes effect financial statements. The difference in past service costs effects net income and other comprehensive income in short-term, but not comprehensive income, and it doesn’t effect all of the three in long-term. The difference in the discount rate effects net income and other comprehensive income, but not comprehensive income in both short-term and long-term. The effect of the difference in remearsurements is discussed in three parts. The corridor approach effects net income, other comprehensive income, and comprehensive income in short-term, and net income, other comprehensive income in long-term. Recognition of remeasurements in full in net income effects net income, other comprehensive income in both short-term and long-term, but not in comprehensive income. Recognition of remeasurements in full in other comprehensive income doesn’t effect all of three in both short-term and long-term.