EMPLOYEE BENEFITS

IAS

19

Sections

EMPLOYEE BENEFITS (2011)

Objectives of Employee Benefits

IAS 19.2

Short term employee benefits

IAS 19.8
IAS 19.11
IAS 19.13-16

Profit sharing and bonus payments

IAS 19.19

Defined Contribution plans

IAS 19.52
IAS 19.51

Defined benefit plans

Basic requirements

IAS 19.63-64

Measurement

IAS 19.113
IAS 19.58
IAS 19.70

Actuarial assumptions used in

Measurement

IAS 19.80
IAS 19.81
IAS 19.83
IAS 19.87
IAS 19.96

Past service costs

IAS 19.103
IAS 19.110
IAS 19.99-100

Termination benefits

IAS 19.165-168

INTERIM REPORTING
IAS 34
Interim Reporting
*under Annual Financial Statements
Section:

Definition
Matters left to local regulators
Minimum content of an interim financial report
Note disclosures
Accounting Policies

34.4
34.1
34.9, 34.10, 34.14,
34.20 and 34.21
34.15
34.28, 34.37 and

Materiality
Disclosure in annual financial statements

34.39
34.23
34.26