IAS 19 Employee Benefits

  • Add to collection

INFO

Module Type Slides
Seat Time 00:00:01
Book Slides 30Pages
Language English

SOURCE

  • Piron Education, a subsidiary of Piron Corporation, is among the world's leading education technology companies. Leveraging cutting edge technology to provide web-based training and mobile learning, ...

IAS 19 Employee Benefits outlines the accounting requirements for employee benefits, including short-term benefits (e.g. wages and salaries, annual leave), post-employment benefits such as retirement benefits, other long-term benefits (e.g. long service leave) and termination benefits. The standard establishes the principle that the cost of providing employee benefits should be recognised in the period in which the benefit is earned by the employee, rather than when it is paid or payable, and outlines how each category of employee benefits are measured, providing detailed guidance in particular about post-employment benefits.

Reviews (0)
  • Be the first to review.

Ask your own question. Don’t worry, it’s completely free!