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Defined Benefit Pension Scheme

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Defined Benefit Pension Scheme

  • This topic has 2 replies, 2 voices, and was last updated 8 years ago by hinneht.
Viewing 3 posts - 1 through 3 (of 3 total)
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    Posts
  • June 25, 2017 at 6:55 pm #394060
    hinneht
    Participant
    • Topics: 2
    • Replies: 4
    • ☆

    How is the Contribution treated in the financial statements? Foe example, I understand the payment is credited to cash but do not know whether the contribution is a charge to P or L in addition to the Service Cost Component. Please help.

    June 27, 2017 at 8:57 pm #394222
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7171
    • ☆☆☆☆☆

    Hi,

    The contribution is what is paid in to the scheme, so is the amount the company is investing in the scheme assets. The debit entry is therefore to the pension assets and not a charge to the profit or loss.

    Thanks

    June 28, 2017 at 5:54 pm #394280
    hinneht
    Participant
    • Topics: 2
    • Replies: 4
    • ☆

    Ok. Thanks very much. I am more than grateful.

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    Posts
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