Transcription of Implementing the 2011 revisions to employee …
Implementing the 2011 revisions to employee benefitsNovember 2011 Applying IFRSIAS 19 employee benefits revised June 2011 Insert colour image1 Insert colour imageImplementing the 2011 revisions to employee benefits1In this issue:Introduction 2 Defined benefit plans 3 Significant changes 3 Interim reporting considerations 8 Modified disclosures 9 Clarifications on termination benefits 12 New definition of short-term employee benefits 14 Transition 16 Appendix: Main differences or clarifications at a glance 17 What 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
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