International Accounting Standard 19: Employee benefits
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International Accounting Standard 19: Employee benefits
IAS 19International Accounting standard 19Employee BenefitsThis version include? amendments resulting Jrotn n-RSs issued up k> 3Ĩ Dixcmbtr 200S.1A.S 1 International Accounting Standard 19: Employee benefits19 Emplọyre benefits was Issued by the International Accounting Standards Committee in February 1998. In May 1999 IAS 19 was amended by LAS 10 (revised 1999) Events A/lcr Die Balance Sheet Dau-, and it was again amended in 2000.In April 2001 the International Accounting Standards Board (I ASH) resol International Accounting Standard 19: Employee benefitsved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrInternational Accounting Standard 19: Employee benefits
awn.The IASB has issued the following amendments to IAS 19.•Ernpkiwe Benefits: The Asset Ceiling (issued May 2002)•Actuarial Gains and Jnsscs, Group IIAS 19International Accounting standard 19Employee BenefitsThis version include? amendments resulting Jrotn n-RSs issued up k> 3Ĩ Dixcmbtr 200S.1A.S 1 International Accounting Standard 19: Employee benefitsfinancial statements (as revised ill December 2003)•IAS 8 AfanmttnfF, Mtats, (hanflis tn Accounting I xttmatrt and Errors (issued December 2003'1•IAS 39 Financial Instruments? Reuignilũm and Afeusun-ment (as revised in December 2003)•lilts 2 share Eased lUyment (issued l ehruai-y 2001)•IFRS 3 Busine International Accounting Standard 19: Employee benefitsss Gombinalions (issued March 20041•lilts A Insurance ixwitrarts (issued March 200'1)•lilts X Disrating Segments (issued November 2006)*•IAS 1 PnrsrnlInternational Accounting Standard 19: Employee benefits
cilKin of Financial Slak-menis (as revised in September 2007)’•Improwments tn Jl-KSs (issued May 200S).‘The following Interpretations refer to IAS 19:IAS 19International Accounting standard 19Employee BenefitsThis version include? amendments resulting Jrotn n-RSs issued up k> 3Ĩ Dixcmbtr 200S.1A.S 1 International Accounting Standard 19: Employee benefitsinimum Funding Ri’tpmvmeTtls and lheir Interaction (issued July 2007 and subsequently amended).* ellcctive dale 1 January 2009° IASCF1225IAS 19ContentspwagraphsINTRODUCTIONIN1-IN12INTERNATIONAL ACCOUNTING STANDARD 19EMPLOYEE BENEFITSOBJECTIVESCOPE44932DEFINITIONS7SHORT-TERM EMPLOYEE BENEFITS45161Rec International Accounting Standard 19: Employee benefitsognition and measurement45221IAS 19International Accounting standard 19Employee BenefitsThis version include? amendments resulting Jrotn n-RSs issued up k> 3Ĩ Dixcmbtr 200S.1A.S 1IAS 19International Accounting standard 19Employee BenefitsThis version include? amendments resulting Jrotn n-RSs issued up k> 3Ĩ Dixcmbtr 200S.1A.S 1Gọi ngay
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