IAS 19 Employee Benefits

E453776

Accounting standard IFRS standard International Accounting Standard

IAS 19 Employee Benefits is an International Accounting Standard that prescribes the accounting and disclosure requirements for employee benefits such as pensions, post-employment benefits, and other long-term compensation.

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Statements (48)

Predicate	Object
instanceOf	Accounting standard ⓘ IFRS standard ⓘ International Accounting Standard ⓘ
appliesTo	both public and private sector entities using IFRS ⓘ defined benefit plans ⓘ defined contribution plans ⓘ entities preparing financial statements under IFRS ⓘ other long-term employee benefits ⓘ pension benefits ⓘ post-employment benefits ⓘ short-term employee benefits ⓘ termination benefits ⓘ
classificationCriterion	timing of employee benefit settlement ⓘ
covers	accounting for multi-employer plans ⓘ accounting for plan curtailments ⓘ accounting for plan settlements ⓘ
defines	defined benefit plans ⓘ defined contribution plans ⓘ other long-term employee benefits ⓘ post-employment benefits ⓘ short-term employee benefits ⓘ termination benefits ⓘ
governs	accounting for employee benefits ⓘ
hasFullName	International Accounting Standard 19 Employee Benefits NERFINISHED ⓘ
issuedBy	IASB NERFINISHED ⓘ International Accounting Standards Board NERFINISHED ⓘ
objective	to prescribe the accounting and disclosure for employee benefits ⓘ
relatedTo	IAS 26 Accounting and Reporting by Retirement Benefit Plans NERFINISHED ⓘ IFRS framework NERFINISHED ⓘ
requires	actuarial assumptions disclosure ⓘ disclosure of asset-liability matching strategies for defined benefit plans ⓘ disclosure of maturity profile of defined benefit obligations ⓘ disclosure of risks arising from defined benefit plans ⓘ disclosure of sensitivity of defined benefit obligation to actuarial assumptions ⓘ disclosures about employee benefit plans ⓘ discounting of long-term employee benefit obligations ⓘ recognition of employee benefit costs in profit or loss ⓘ recognition of employee benefit obligations in the statement of financial position ⓘ recognition of net interest on the net defined benefit liability or asset ⓘ recognition of past service cost in profit or loss ⓘ reconciliation of defined benefit obligation ⓘ reconciliation of plan assets ⓘ remeasurements of the net defined benefit liability or asset in other comprehensive income ⓘ use of market yields on high quality corporate bonds for discount rate ⓘ
scopeExcludes	reporting by employee benefit plans themselves ⓘ share-based payment transactions ⓘ
superseded	earlier versions of IAS 19 ⓘ
uses	projected unit credit method for defined benefit obligations ⓘ

Referenced by (1)

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International Financial Reporting Standards → includesStandard → IAS 19 Employee Benefits ⓘ