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  • Ias19 Employee Benefits

    Diunggah oleh

    Dave Aguila
    78 tayangan1 halaman
    This document outlines the key sections of IAS 19 on employee benefits, including short term benefits like profit sharing and bonuses, defined contribution plans where the employer's obligation is limited to its contribution, and defined benefit plans where the employer is obligated for a promised benefit and must use actuarial assumptions to measure retirement benefit costs and obligations. It also covers past service costs for plan amendments and termination benefits provided when employment is terminated before normal retirement date.

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    IAS and corresponding sections

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    This document outlines the key sections of IAS 19 on employee benefits, including short term benefits like profit sharing and bonuses, defined contribution plans where the employer's obligation is limited to its contribution, and defined benefit plans where the employer is obligated for a promised benefit and must use actuarial assumptions to measure retirement benefit costs and obligations. It also covers past service costs for plan amendments and termination benefits provided when employment is terminated before normal retirement date.

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    © All Rights Reserved
    Unduh sebagai DOCX, PDF, TXT atau baca online dari Scribd
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    78 tayangan1 halaman

    Ias19 Employee Benefits

    Diunggah oleh

    Dave Aguila
    This document outlines the key sections of IAS 19 on employee benefits, including short term benefits like profit sharing and bonuses, defined contribution plans where the employer's obligation is limited to its contribution, and defined benefit plans where the employer is obligated for a promised benefit and must use actuarial assumptions to measure retirement benefit costs and obligations. It also covers past service costs for plan amendments and termination benefits provided when employment is terminated before normal retirement date.

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai DOCX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 1

    IAS

    19

    Sections

    EMPLOYEE BENEFITS (2011)


    Objectives of Employee Benefits

    IAS 19.2

    Short term employee benefits

    IAS 19.8
    IAS 19.11
    IAS 19.13-16

    Profit sharing and bonus payments

    IAS 19.19

    Defined Contribution plans

    IAS 19.52
    IAS 19.51

    Defined benefit plans


    Basic requirements

    IAS 19.63-64

    Measurement

    IAS 19.113
    IAS 19.58
    IAS 19.70

    Actuarial assumptions used in


    Measurement

    IAS 19.80
    IAS 19.81
    IAS 19.83
    IAS 19.87
    IAS 19.96

    Past service costs

    IAS 19.103
    IAS 19.110
    IAS 19.99-100

    Termination benefits

    IAS 19.165-168

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