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AASB IFRS Based Standard

aasb Standard aasb 119 September 2011 Employee Benefits aasb 119 2 COPYRIGHT Obtaining a Copy of this Accounting Standard This Standard is available on the aasb website: Alternatively, printed copies of this Standard are available for purchase by contacting: The Customer Service Officer Australian Accounting standards Board Level 7 600 Bourke Street Melbourne Victoria AUSTRALIA Postal address: PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7637 Fax: (03) 9617 7608 E-mail: Website: Other Enquiries Phone: (03) 9617 7600 Fax: (03) 9617 7608 E-mail: COPYRIGHT Commonwealth of Australia 2011 This aasb Standard contains ifrs Foundation copyright material.

Scope 2–7 . Definitions 8 . Short-term employee benefits 9–10 . Recognition and measurement . All short-term employee benefits 11–12 . Short-term paid absences 13–18

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