Explores a range of employee remuneration arrangements with special focus on post-employment benefits.
IAS 19: Employee Benefits
- Types of employee benefits
- Recognition and measurement of short-term employment benefits
- Post-employment benefits: Defined contribution plans
- Post-employment benefits: Defined benefit plans, including the projected unit credit method, the accounting of actuarial differences, curtailments and settlements and the asset ceiling test
- Accounting for other long-term benefits
- Termination benefits