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Accounting for the post employment benefits(Defined contibution plan)!

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Accounting for the post employment benefits(Defined contibution plan)!

  • This topic has 1 reply, 2 voices, and was last updated 14 years ago by MikeLittle.
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  • September 5, 2010 at 5:05 pm #45175
    hsjubbiely
    Member
    • Topics: 2
    • Replies: 4
    • ☆

    Hi,
    can someone explain to me the phrase ” except to the extent where labour cost are included within cost of the assets” in page 121 BPP study book

    Ill appreciate that ,
    Thank you

    September 14, 2010 at 2:48 pm #67724
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    What about “If labour costs have been capitalised in, for example, a self-built asset of the company, then the company’s pension contributions should also be capitalised into the cost of that asset”?

    I don’t know, but it’s an educated guess. I don’t remember the point ever having been examined at paper P2 nor its predecessors 3.6 nor paper 13 ( from before year 2000 )

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