IAS19_06 - IAS 19 International Accounting Standard 19...

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IAS 19 © IASCF 1017 International Accounting Standard 19 Employee Benefits This version includes amendments resulting from Amendment to IAS 19 Employee Benefits —Actuarial Gains and Losses, Group Plans and Disclosures issued on 16 December 2004.
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IAS 19 1018 © 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 Balance sheet 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 Actuarial assumptions: salaries, benefits and medical costs 83–91 Actuarial gains and losses 92–95 Past service cost 96–101 Recognition and measurement: plan assets 102–107 Fair value of plan assets 102–104
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IAS 19 © IASCF 1019 Reimbursements 104A–104D Return on plan assets 105–107 Business combinations 108 Curtailments and settlements 109–115 Presentation 116–119 Offset 116–117 Current/non-current distinction 118 Financial components of post-employment benefit costs 119 Disclosure 120–125 OTHER LONG-TERM EMPLOYEE BENEFITS 126–131 Recognition and measurement 128–130 Disclosure 131 TERMINATION BENEFITS 132–143 Recognition 133–138 Measurement 139–140 Disclosure 141–143 TRANSITIONAL PROVISIONS 153–156 EFFECTIVE DATE 157–160 APPENDICES A Illustrative example B Illustrative disclosures C Illustration of the application of paragraph 58A D Approval of 2002 amendment by the Board E Dissenting Opinion (2002 Amendment) F Amendments to other Standards G Approval of 2004 amendment by the Board H Dissenting Opinion (2004 Amendment) BASIS FOR CONCLUSIONS
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IAS 19 1020 © IASCF International Accounting Standard 19 Employee Benefits (IAS 19) is set out in paragraphs 1–160. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 19 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements .
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This note was uploaded on 06/12/2011 for the course ECON 801 taught by Professor Brend during the Summer '11 term at Abu Dhabi University.

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IAS19_06 - IAS 19 International Accounting Standard 19...

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