澳洲会计关于就业福利的处理

The course helps students

To understand the concept of employment entitlement and what is included in employment entitlement system in Australia.

To understand how AASB 119 talks about employment entitlement and how Australian accounting deals with employment entitlement.

To clarify the concepts of sick leave, annual leave and long service leave.

To understand how accounting deals with sick leave, annual leave and long service leave.

To understand how Australian accounting deals with super, salaries and wages, as well as intangible assets.

To understand the meanings of vesting in accounting.

1. 这课程帮助学生理解什么是员工福利，澳洲员工福利系统有哪些组成部分。

2. 此课程主要讲述澳洲会计准则 AASB119 中关于员工福利的账务处理。

3. 此课程围绕着澳洲会计准则，详细介绍了澳洲会计准则里关于病假，年假及长期休假的概念。

4. 此课程以实例讲述澳洲会计如何处理病假，年假及长期休假。

5. 此课程还讲述了澳洲会计如何处理养老金，工资及无形资产。

6. 此课程还阐述了vesting的概念。