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2 Benefits of environmental and social reporting Making environmental and social disclosures can actually benefit a company by improving credibility and making it aware of risks and costs. 3 Current reporting requirements Reporting requirements come from three sources: Human capital accounting Views employees as assets of the business. As such they must be invested in, through training. Intellectual assets arise through employee work, but are not recognised in current financial statements as they do not meet the recognition criteria to be measured reliably.
Required Calculate the total income statement expense for post-employment benefits for the year and the accrual which will appear in the balance sheet at 31 December 20X9. 1 A separate plan is established into which the company makes regular payments, as advised by an actuary. This fund needs to ensure that it has enough assets to pay future pensions to pensioners. 2 IAS 19 requires the use of the projected unit credit method which sees each period of service as giving rise to an additional unit of benefit entitlement and measures each unit separately to build up the final liability (obligation).
PV factors at 15% are as follows. 9 The entity should look for evidence of impairment at the end of each period and conduct an impairment review on any asset where there is evidence of impairment. The following are indicators of impairment: (a) External (i) Significant decline in market value of the asset below that expected due to normal passage of time or normal use (ii) Significant changes with an adverse effect on the entity in the – technological or market environment – economic or legal environment (b) (iii) Increased market interest rates or other market rates of return affecting discount rates and thus reducing value in use (iv) Carrying amount of net assets of the entity exceeds market capitalisation.
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