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SOCF

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › SOCF

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by Stephen Widberg.
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  • September 3, 2022 at 8:27 pm #665048
    poqipi11
    Participant
    • Topics: 18
    • Replies: 9
    • ☆

    Sir, what are the implications for the statement of cash flows for the defined contribution scheme? (in the context of expense entry created for cash contributions and entry created for accruals related to cash yet to be paid as a contribution)

    September 4, 2022 at 6:30 pm #665138
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3404
    • ☆☆☆☆☆

    No different to any other payment to creditors. Contribution expense will be in P&L and the cash impact will be stripped out when you do increase / decrease in payables. Not exciting (unlike DB plans which are exciting).

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