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متابعة

How does IAS 19 classify the employee benefits?

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تم إضافة السؤال من قبل Iswarya Jaganathan , Business Analyst-Global Finance Analysis , Ford Motor Private Limited
تاريخ النشر: 2016/01/31
Mohammad Iqbal Abubaker
من قبل Mohammad Iqbal Abubaker , Jahaca Pty Ltd - Accounts Administrator , Jahaca Pty Ltd - Accounts Administrator

IAS Employee Benefits () is an amended version of, and supersedes, IAS Employee Benefits (), effective for annual periods beginning on or after1 January. The summary that follows refers to IAS (). Readers interested in the requirements of IAS Employee Benefits () should refer to our summary of IAS ().

Changes introduced by IAS () as compared to IAS () include:

Introducing a requirement to fully recognise changes in the net defined benefit liability (asset) including immediate recognition of defined benefit costs, and require disaggregation of the overall defined benefit cost into components and requiring the recognition of remeasurements in other comprehensive income (eliminating the 'corridor' approach)

Introducing enhanced disclosures about defined benefit plans

Modifications to the accounting for termination benefits, including distinguishing between benefits provided in exchange for service and benefits provided in exchange for the termination of employment, and changing the recognition and measurement of termination benefits

Clarification of miscellaneous issues, including the classification of employee benefits, current estimates of mortality rates, tax and administration costs and risk-sharing and conditional indexation features

Incorporating other matters submitted to the IFRS Interpretations Committee.

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