International Accounting Standard (IAS) 19 «Employee Benefits»

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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

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