AAA Globalization Initiatives Subcommittee Comment on IASC Exposure Draft E54: "Employee Benefits"
本文是AAA全球化倡议小组委员会对国际会计准则E54的评论，聚焦养老金和其他离职后福利计划的关键问题，提出改进脚注披露的三项建议，以帮助用户评估公司福利承诺的经济状况和业绩。
Abstract This article presents the comment of the AAA Globalization Initiatives Subcommittee on the International Accounting Standard E54, which covers a wide range of employee benefits. All but two of the 16 issues on which feedback is requested concern pension plans and, to a lesser extent, other postemployment benefit (OPEB) plans. Rather than respond to all issues, we decided to focus on a few critical issues concerning pension and OPEB plans, on which the committee was able to reach agreement. The committee's general view is that a company's financial report should disclose sufficient information so that users can evaluate the importance of the pension and OPEB commitment to the company, the economic condition of the plan(s) at year-end and the economic performance of the plan(s) during the period. The economic condition and performance of the plan(s) should be recognized in the financial statements to the extent practicable. In conclusion, we propose three improvements in footnote disclosures that could be provided by firms at little incremental cost. Unfortunately, extensive footnote disclosures are necessary as long as preparers are reluctant to recognize the most economically relevant information in the financial statements.