TAILIEUCHUNG - Chuẩn mực kế toán quốc tế IAS 19

This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 19 Employee Benefits was issued by the International Accounting Standards Committee in February 1998. In May 1999 IAS 19 was amended by IAS 10 (revised 1999) Events After the Balance Sheet Date, and it was again amended in 2000. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. The IASB has issued the following amendments to IAS 19: • • Employee Benefits: The Asset. | IAS 19 International Accounting Standard 19 Employee Benefits This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 19 Employee Benefits was issued by the International Accounting Standards Committee in February 1998. In May 1999 IAS 19 was amended by IAS 10 revised 1999 Events After the Balance Sheet Date and it was again amended in 2000. In April 2001 the International Accounting Standards Board IASB resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. The IASB has issued the following amendments to IAS 19 Employee Benefits The Asset Ceiling issued May 2002 Actuarial Gains and Losses Group Plans and Disclosures issued December 2004 . IAS 19 and its accompanying documents have also been amended by the following IFRSs IAS 1 Presentation of Financial Statements as revised in December 2003 IAS 8 Accounting Policies Changes in Accounting Estimates and Errors issued December 2003 IAS 39 Financial Instruments Recognition and Measurement as revised in December 2003 IFRS 2 Share-based Payment issued February 2004 IFRS 3 Business Combinations issued March 2004 IFRS 4 Insurance Contracts issued March 2004 IFRS 8 Operating Segments issued November 2006 IAS 1 Presentation of Financial Statements as revised in September 2007 . The following Interpretations refer to IAS 19 SIC-12 Consolidation Special Purpose Entities issued December 1998 and subsequently amended IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset Minimum Funding Requirements and their Interaction issued July 2007 and subsequently amended . IASCF 1205 IAS 19 Contents paragraphs 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 .

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