Chapter 19EMPLOYEE BENEFITS
- INTRODUCTION
- DEFINITIONS OF TERMS
- BACKGROUND
- BASIC PRINCIPLES OF IAS 19
- POSTEMPLOMENT BENEFIT PLANS
- General discussion
- Periodic measurement of cost for defined contribution plans
- Periodic measurement of cost for defined benefit plans
- Current service cost
- Interest on the accrued benefit obligation
- The expected return on plan assets
- Actuarial gains and losses
- Past service costs
- Transition adjustment
- EMPLOYER'S LIABILITY AND ASSETS
- MINIMUM FUNDING REQUIREMENT
- IFRIC 14: IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and Their Interaction
- Economic benefit available as a refund
- Economic benefit available as a reduction in future contributions
- The effect of a minimum funding requirement on the economic benefit available as a reduction in future contributions
- When a minimum funding requirement may give rise to a liability
- OTHER PENSION CONSIDERATIONS
- DISCLOSURES FOR POSTEMPLOMENT BENEFIT PLANS
- OTHER EMPLOYEE BENEFITS
- FUTURE DEVELOPMENTS
- US GAAP COMPARISON
INTRODUCTION
The prescribed rules for the accounting ...
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