أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
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.
هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟