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Cash flow statement—is contributions paid to retirement benefit scheme cash out flow?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Cash flow statement—is contributions paid to retirement benefit scheme cash out flow?

  • This topic has 1 reply, 1 voice, and was last updated 14 years ago by fanyuoran.
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  • December 12, 2010 at 5:31 pm #46929
    fanyuoran
    Member
    • Topics: 9
    • Replies: 5
    • ☆

    Hey Mike,

    Is the contribution paid to retirement benefit scheme a cash outflow? The strange things is the Q1 of Pilot paper and December 2008, which are both cash flow statment question. Both have the contributions paid to scheme, but in Pilot paper, it is a cash outflow, while in Dec.2008, the examiner treat it as a non-cash outflow, with the comment that the contributions paid to the scheme is from the scheme’s asset, not from the company. I agree with that comment, so is the treatment from pilot paper wrong??? Could you double confirm for me so that I can make it sure how to deal with when this come up in the exam. Many thanks!

    December 12, 2010 at 6:29 pm #74512
    fanyuoran
    Member
    • Topics: 9
    • Replies: 5
    • ☆

    Hey Mike,

    Please ignore my question. I missed one sentence in the question and that is why I had misunderstood. It is clear for me now that the contributions paid to the scheme is the outflow from the company. Thanks.

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