IAS 19 Employee Benefits: Summary - applies in 2025
Автор: Silvia of CPDbox
Загружено: 2020-12-03
Просмотров: 133387
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Visit our website for great discussion with many practical advices on this standard and example of actuarial method.
This is just the short executive summary of IAS 19 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
0:00 Introduction
1:27 Classification of employee benefits
2:58 Short-term employee benefits
4:06 Post-employment benefits
6:06 Defined contribution plan
7:03 Defined benefit plan
12:28 Other long-term benefits
13:24 Termination benefits
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