Implementing the 2011 revisions to employee …

← Back to document page

Implementing the 2011 revisions to employee benefitsNovember 2011Applying IFRSIAS 19 employee benefits revised June 2011Insert colour image1Insert colour imageImplementing the 2011 revisions to employee benefits1In this issue:Introduction 2Defined benefit plans 3Significant changes 3Interim reporting considerations 8Modified disclosures 9Clarifications on termination benefits 12New definition of short-term employee benefits 14Transition 16Appendix: Main differences or clarifications at a glance 17What you need to know revisions to IAS 19 employee benefits published by the IASB on 16 June 2011 result in significant changes in accounting for defined benefit pension plans.

2 Implementing the 2011 revisions to employee benefits Introduction In June 2011, the International Accounting Standards Board (IASB or the Board) issued revisions to IAS 19 Employee Benefits

  2011, Employee, Benefits, Implementing, Revisions, Implementing the 2011 revisions to employee, Implementing the 2011 revisions to employee benefits