IAS 19 — Employee Benefits
Definition: Defined benefit; defined contribution; other long-term; termination benefits
Part of: IFRS
Defined benefit; defined contribution; other long-term; termination benefits
NumberIAS 19
FrameworkIFRS
IssuerIASB
NotesActuarial gains/losses through OCI only
OfficialOfficial Page
Related Accounting Types
- Financial Accounting(Primary)
- Fiduciary Accounting(Secondary)
External Links
- IAS 19 — Wikipedia