TAILIEUCHUNG - Lecture IFRS primer international GAAP basics: Chapter 25 - Wiecek, Young

Chapter 25 - Employee benefits: IAS 19. The main contents of the chapter consist of mains parts: Related standards, IAS 19, current GAAP comparisons, looking ahead, end-of-chapter practice. | Wiecek and Young IFRS Primer Chapter 25 Employee Benefits: IAS 19 Employee Benefits Related standards IAS 19 Current GAAP comparisons Looking ahead End-of-chapter practice Related Standards IFRS 2 Share-based payment IAS 24 Related party disclosures Related Standards FAS 87 Employers’ accounting for pensions FAS 88 Employers’ accounting for settlements and curtailments FAS 106 Employers’ accounting for postretirement benefits other than pensions FAS 112 Employers’ accounting for postemployment benefits FAS 158 Employers’ accounting for defined benefit pension and other postretirement plans IAS 19 – Overview Objective and scope Short-term employee benefits Post-employment benefit plans Post-employment benefits: defined contribution plans Post-employment benefits: defined benefit plans Other long-term employee benefits Termination benefits IAS 19 – Objective and Scope Accounting and disclosure requirements for employee benefits: all forms of consideration given by an entity in exchange for employee services rendered Short-term employee benefits Post-employment benefits Other long-term employee benefits Termination benefits IAS 19 – Short-term Employee Benefit Short-term employee benefits – benefits other than termination benefits that are due to be settled within 12 months after the end of the period in which the related service is rendered Example: Salaries, wages, social security contributions Short-term compensated absences such as paid annual and sickness leaves Profit-sharing and bonuses Non-monetary benefits such as medical care, housing, etc. Short-term compensated absences: Recognize a cost and liability = the undiscounted amount of benefits expected to be paid Some benefits accumulate Accrue as employee provides services (., paid vacation leave) Some do not accrue (., parental leave) Recognize cost and liability when event occurs that obligates the entity to provide the benefit IAS 19 – Short-term Employee .

Đã phát hiện trình chặn quảng cáo AdBlock
Trang web này phụ thuộc vào doanh thu từ số lần hiển thị quảng cáo để tồn tại. Vui lòng tắt trình chặn quảng cáo của bạn hoặc tạm dừng tính năng chặn quảng cáo cho trang web này.