logo

Accounting for Employee Benefits - IAS 19 and Journal Articles

   

Added on  2023-06-04

14 Pages834 Words207 Views
 | 
 | 
 | 
Accounting for
Employee Benefits
Accounting for Employee Benefits - IAS 19 and Journal Articles_1

Introduction
•Accounting for Employee Benefits is done in
accordance with IAS 19 Employee Benefits.
•The benefits means the services given to
employees in exchange of their contribution.
•Types of benefits are short term, long term,
post employment and termination benefits.
Accounting for Employee Benefits - IAS 19 and Journal Articles_2

IAS 19 – Employee Benefits
It issued in 2011 supersedes the old IAS 19
(1998).
The standard provide provisions which are
to be followed by every entity to account for
benefits.
According to it, the companies has to
recognize the cost of providing benefits in
the same period in which the benefit is
earned by the employee.
Accounting for Employee Benefits - IAS 19 and Journal Articles_3

Article 1: A comparative analysis for the
accounting reporting of ‘employee benefits’
between IFRS and other accounting
standards: a case study for the biggest
listed entities in Greece.
Article 2: Discretionary accounting choices:
the case of IAS 19 pension accounting.
Journal articles
Accounting for Employee Benefits - IAS 19 and Journal Articles_4

End of preview

Want to access all the pages? Upload your documents or become a member.

Related Documents
Accounting for Employee Benefits: A Comparative Analysis of IFRS and Other Standards
|10
|2353
|460

Impact of the findings of literature research on financial reporting process in Australian Companies
|10
|1083
|197

Implementation of International Financial Reporting Standard (IFRS) in Total S.A
|8
|1602
|265

Impact of Literature Research on Financial Reporting in Australian Companies
|11
|2510
|412

Accounting Management Assignment
|5
|1117
|87

Difference Between IAS and IFRS: PDF
|5
|492
|30