ias19 - IAS 19 International Accounting Standard 19...

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IAS 19 © IASCF A487 International Accounting Standard 19 Employee Benefits This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 19 Employee Benefits was issued by the International Accounting Standards Committee in February 1998. In May 1999 IAS 19 was amended by IAS 10 (revised 1999) Events After the Balance Sheet Date , and it was again amended in 2000. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. The IASB has issued the following amendments to IAS 19: Employee Benefits: The Asset Ceiling (issued May 2002) Actuarial Gains and Losses, Group Plans and Disclosures (issued December 2004). IAS 19 and its accompanying documents have also been amended by the following IFRSs: •I A S 1 Presentation of Financial Statements (as revised in December 2003) A S 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) A S 3 9 Financial Instruments: Recognition and Measurement (as revised in December 2003) F R S 2 Share-based Payment (issued February 2004) F R S 3 Business Combinations (issued March 2004) F R S 4 Insurance Contracts (issued March 2004) F R S 8 Operating Segments (issued November 2006) * A S 1 Presentation of Financial Statements (as revised in September 2007) * Improvements to IFRSs (issued May 2008) * F R S 9 Financial Instruments (issued November 2009). The following Interpretations refer to IAS 19: •S I C - 1 2 Consolidation—Special Purpose Entities (issued December 1998 and subsequently amended) F R I C 1 4 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (issued July 2007 and subsequently amended). * effective date 1 January 2009 effective date 1 January 2013 (earlier application permitted)
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IAS 19 A488 © IASCF C ONTENTS paragraphs INTRODUCTION IN1–IN12 INTERNATIONAL ACCOUNTING STANDARD 19 EMPLOYEE BENEFITS OBJECTIVE SCOPE 1–6 DEFINITIONS 7 SHORT-TERM EMPLOYEE BENEFITS 8–23 Recognition and measurement 10–22 All short-term employee benefits 10 Short-term compensated absences 11–16 Profit-sharing and bonus plans 17–22 Disclosure 23 POST-EMPLOYMENT BENEFITS: DISTINCTION BETWEEN DEFINED CONTRIBUTION PLANS AND DEFINED BENEFIT PLANS 24–42 Multi-employer plans 29–33 Defined benefit plans that share risks between various entities under common control 34–34B State plans 36–38 Insured benefits 39–42 POST-EMPLOYMENT BENEFITS: DEFINED CONTRIBUTION PLANS 43–47 Recognition and measurement 44–45 Disclosure 46–47 POST-EMPLOYMENT BENEFITS: DEFINED BENEFIT PLANS 48–119 Recognition and measurement 49–62 Accounting for the constructive obligation 52–53 Statement of financial position 54–60 Profit or loss 61–62 Recognition and measurement: present value of defined benefit obligations and current service cost 63–101 Actuarial valuation method 64–66 Attributing benefit to periods of service 67–71 Actuarial assumptions 72–77 Actuarial assumptions: discount rate 78–82
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ias19 - IAS 19 International Accounting Standard 19...

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