TMS 19 Çalişanlara Sağlanan Faydalar Standardi Kapsaminda Kidem Tazmi̇nati Müessesesi̇ Ve Muhasebe Kayitlari: İlk Geçi̇ş Yönüyle Örnek İşletme Uygulamasi

Abstract

According to provisions of the existing legislation and labor contracts, severance payment would be expressed as the employees completed at least one year of service to be paid bonuses in the event of dismissal or retirement. There are two different principles related to this amount of bonuses on how to measured and accounted by the employer. The first of these is the principles that predict Uniform Accounting System. Businesses or accountants who performs operations on severance payment carry out practices of severance payment based on long-standing. However, IAS 19 Employee Benefits Standard, as do the other standards, has provided different principles about the provision for severance payment and revealed significant differences both measurements and accounting. The beginning of the differences is that IAS 19 takes into account actuarial size of severance payment bonuses and the time value of money.The components of the severance payment as the defined benefit plans in IAS 19 are past service cost, current service cost, interest cost and actuarial losses/ gains. The various parameters and rational assumptions related to these parameters are used in the calculation of severance payment (the measurement of provisions). Actuarial calculation is carried out with assumptions about the discount rate, inflation rate, rate of increase in salaries and employee turnover rate parameters and records are based on these measurements. But the assumptions made for aforementioned parameters vary in time and this change constitutes actuarial gains/losses. After update of IAS 19, there are two options related to how to report actuarial gain/loss in the financial statements. The first of these is reporting method in the profit/loss, and following this method is reporting methods in equity. The aim of this study is illustration of reporting process in equity of actuarial gains/losses amount directly not affected by operating activities, only resulting from changes in the parameter values and to clarify this method that is still very new and difficult to understand for many people.