题目内容

Defined benefit plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.

查看答案

搜索结果不匹配？点我反馈

更多问题

Wharton Co sells an investment in shares, but retains a call option to repurchase those shares at any time at a price equal to their current market value at the date of repurchase. In this case, Wharton should not derecognize the financial instrument.

For investment entities, investments in subsidiaries are not consolidated, and instead are held at fair value through profit or loss.

An entity is committed to a plan to sell a manufacturing facility and has initiated actions to locate a buyer. At the plan commitment date, there is a backlog of uncompleted customer orders. The entity intends to sell the manufacturing facility, but without its operations. The entity does not intend to transfer the facility to a buyer until after it ceases all operations of the facility and eliminates the backlog of uncompleted customer orders. The delay in the timing of the transfer of the facility imposed by the entity (seller) demonstrates that the facility is not available for immediate sale. It is appropriate for the entity to classify the manufacturing facility as “held for sale”.

Shiplake Co, operating in the US, only sell goods imported from, and remit the proceeds directly to its parent company (reporting entity’s) in China. When the exchange rate between China and the US changes, it will not affect the reporting entity’s net investment in that operation of Johnson.