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    기타 퇴직위로금의 회계처리

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    작성자 메이플세무회계
    댓글 댓글 3건   조회Hit 118,505회   작성일Date 25-01-16 20:50

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    Q. 전기에 계리보고서를 받은 경우 당해년도에 퇴직급 지급 규모 등과 관계없이 당기 퇴직급여 비용은 전기계리보고서상 예측된 당기근무원가 등으로 확정되게 됩니다. 그리고 할인율 등 가정의 변동으로 인한 차이는 보험수리적 손익으로 반영되게 될 것입니다. 그런데 회사가 퇴직위로금을 추가적으로 지급한 사실이 있다면, 이 퇴직위로금에 대한 회계처리방법이 궁금합니다.
    즉, 퇴직위로금의 발생도 할인율 등 가정의 변동과 같이 불확실성으로 인해 발생한 것이므로 확정급여부채와 상계하고 이로 인한 효과를 보험수리적 손익으로 반영하는 것이 맞는지, 아니면 퇴직위로금의발생은 할인율 등 가정의 변동과는 다른 성격으로 보험수리적 손익으로 반영할 수 없고, 별도로 당기비용 처리하는 것이 맞는지 궁금합니다.

    A. 문의하신 내용은 퇴직위로금에 대한 회계처리입니다.
    퇴직위로금은 그 성격에 따라 급여소득 또는 퇴직소득으로 구분되는데, 귀사의 경우 퇴직소득으로 분류하는 것으로 이해됩니다. 회사가 과거에 퇴직위로금을 지급하지 않았다가 지급하는 경우라면 K-IFRS 제1019호 문단 103에 따라 당기비용으로 처리하고, 2024년 결산 시에는 향후 퇴직위로금이 지급됨을 전제하여 계리평가에 반영하여 퇴직급여부채를 설정하는 것이 적절합니다.
    관련규정 : K-IFRS 제1019호[종업원급여] 문단 103

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