IAS 19 Employee Benefits - IFRS Foundation

Why have global accounting and sustainability standards? What benefits do they bring to the world economy? Discover more about the adoption process for IFRS ... ABOUTUS AROUNDTHEWORLD ISSUEDSTANDARDS APPLYINGSTANDARDS PROJECTS NEWS&EVENTS SERVICES SUSTAINABILITY TheIFRSFoundationisanot-for-profit,publicinterestorganisationestablishedtodevelophigh-quality,understandable,enforceableandgloballyacceptedaccountingandsustainabilitydisclosurestandards. OurStandardsaredevelopedbyourtwostandard-settingboards,theInternationalAccountingStandardsBoard(IASB)andInternationalSustainabilityStandardsBoard(ISSB).  AbouttheIFRSFoundation Whoweare HowwesetIFRSStandards Consolidatedorganisations(VRF&CDSB) Workwithus Contactus Governance Ourstructure MonitoringBoard Trustees Consultativebodies IFRSAccounting InternationalAccountingStandardsBoard IFRSInterpretationsCommittee IFRSSustainability InternationalSustainabilityStandardsBoard ISSBInvestorAdvisoryGroup IntegratedReporting IntegratedReportingandConnectivityCouncil Whyhaveglobalaccountingandsustainabilitystandards? Whatbenefitsdothey bringtotheworld economy? Discovermoreabouttheadoption processforIFRSAccountingStandards,andwhich jurisdictionshave adoptedthemandrequiretheiruse. Globalaccountingstandards Whyglobalaccountingstandards? AccountingStandardsbyjurisdiction Adoptionandcopyright Globalsustainabilitystandards Whydoweneedaglobalbaselineforcapitalmarkets? AccessourStandards,Interpretationsandrelatedmaterialshere. Ifyouregisterwithusforafreeacccount,youcanaccessPDFfilesofthisyear'sconsolidatedIFRSAccountingStandards,IFRICInterpretations,the ConceptualFrameworkforFinancialReportingand IFRSPracticeStatements, aswellasavailabletranslationsofStandards. IFRSAccountingStandards IFRSAccountingStandardsNavigator IFRSforSMEsAccountingStandard Translations IFRSAccountingTaxonomy Editorialcorrections IFRSSustainabilityDisclosureStandards(inprogress) GeneralSustainability-relatedDisclosures Climate-relatedDisclosures ExistingStandards SASBStandards IntegratedReporting IntegratedReportingFramework IntegratedThinkingPrinciples Whatdowedooncewe’veissuedaStandard?WeundertakevariousactivitiestosupporttheconsistentapplicationofIFRSStandards,whichincludesimplementationsupportforrecentlyissuedStandards.WedothisbecausethequalityofimplementationandapplicationoftheStandardsaffectsthebenefitsthatinvestorsreceivefromhavingasinglesetofglobalstandards. Supportingapplication SupportingmaterialsforIFRSAccountingStandards SupportingmaterialsforIFRSSustainabilityDisclosureStandards SupportingconsistentapplicationofIFRSAccountingStandards SupportingmaterialsforIFRSforSMEsAccountingStandard TheworkplanincludesallprojectsundertakenbytheIFRSFoundationTrustees,theInternationalAccountingStandardsBoard(IASB),theInternationalSustainabilityStandardsBoard(ISSB)andtheIFRSInterpretationsCommittee.Publicconsultationsareakeypartofallourprojectsandareindicatedontheworkplan. Projects Workplan Openforcomment Completedprojects IASBpipelineprojects SASBStandardsprojects Reviews IASBPost-implementationReviews Readourlatestnews,featuresandpressreleasesandseeourcalendarofevents,meetings,conferences,webinarsandworkshops. Newsandpodcasts Latestnews Monthlynewssummaries IASBpodcasts ISSBpodcasts InterpretationsCommitteepodcasts Speeches Updates IASBUpdates ISSBUpdates InterpretationsCommitteeUpdates IFRSforSMEsAccountingStandardUpdate InvestorUpdates Meetingsandevents Calendar Mediaresources Mediaenquiries Pressreleases Otherresources Weofferabroadrangeofproductsandpremiumservices,including print anddigitaleditionsoftheIFRSFoundation'smajorworks,andsubscriptionoptionsforallIFRSAccountingStandardsandrelateddocuments. EverypurchasecontributestotheindependenceandfundingoftheIFRSFoundationandtoitsmission.  IFRSAccounting Productsandservices IFRSshop Speakerrequests Licensing IFRSSustainability Productsandservices Register RegisterforIFRS.org On3November2021,atCOP26,theIFRSFoundationTrusteesannouncedthecreationoftheInternationalSustainabilityStandardsBoard(ISSB). TheISSBwilldeliveraglobalbaselineofsustainabilitydisclosurestomeetcapitalmarketneeds. Standard-setting InternationalSustainabilityStandardsBoard Consolidatedorganisations Consolidatedorganisations(CDSB&VRF) Projects Climate-relatedDisclosures GeneralSustainability-relatedDisclosures News Latestnews ABOUTUS AbouttheIFRSFoundation Whoweare HowwesetIFRSStandards Consolidatedorganisations(VRF&CDSB) Workwithus Contactus Governance Ourstructure MonitoringBoard Trustees Consultativebodies IFRSAccounting InternationalAccountingStandardsBoard IFRSInterpretationsCommittee IFRSSustainability InternationalSustainabilityStandardsBoard ISSBInvestorAdvisoryGroup IntegratedReporting IntegratedReportingandConnectivityCouncil AROUNDTHEWORLD Globalaccountingstandards Whyglobalaccountingstandards? AccountingStandardsbyjurisdiction Adoptionandcopyright Globalsustainabilitystandards Whydoweneedaglobalbaselineforcapitalmarkets? ISSUEDSTANDARDS IFRSAccountingStandards IFRSAccountingStandardsNavigator IFRSforSMEsAccountingStandard Translations IFRSAccountingTaxonomy Editorialcorrections IFRSSustainabilityDisclosureStandards(inprogress) GeneralSustainability-relatedDisclosures Climate-relatedDisclosures ExistingStandards SASBStandards IntegratedReporting IntegratedReportingFramework IntegratedThinkingPrinciples APPLYINGSTANDARDS Supportingapplication SupportingmaterialsforIFRSAccountingStandards SupportingmaterialsforIFRSSustainabilityDisclosureStandards SupportingconsistentapplicationofIFRSAccountingStandards SupportingmaterialsforIFRSforSMEsAccountingStandard PROJECTS Projects Workplan Openforcomment Completedprojects IASBpipelineprojects SASBStandardsprojects Reviews IASBPost-implementationReviews NEWS&EVENTS Newsandpodcasts Latestnews Monthlynewssummaries IASBpodcasts ISSBpodcasts InterpretationsCommitteepodcasts Speeches Updates IASBUpdates ISSBUpdates InterpretationsCommitteeUpdates IFRSforSMEsAccountingStandardUpdate InvestorUpdates Meetingsandevents Calendar Mediaresources Mediaenquiries Pressreleases Otherresources SERVICES IFRSAccounting Productsandservices IFRSshop Speakerrequests Licensing IFRSSustainability Productsandservices Register RegisterforIFRS.org SUSTAINABILITY Standard-setting InternationalSustainabilityStandardsBoard Consolidatedorganisations Consolidatedorganisations(CDSB&VRF) Projects Climate-relatedDisclosures GeneralSustainability-relatedDisclosures News Latestnews Follow-IAS19EmployeeBenefits× YouneedtoSignintousethisfeature Close TheIASBhasundertakenanumberofactivitiestosupportconsistentapplicationofthisAccountingStandard,includingthepublicationofeducationalmaterialavailablebelow. TheInterpretationsCommitteehasconsideredanumberofquestionssubmittedtoitrelatedtothisAccountingStandard. WhentheInterpretationsCommitteedecidesnottoaddastandard-settingprojecttotheworkplantoaddressaquestionsubmitted,itexplainswhyinanagendadecision.Inmanycases,agendadecisionsalsoincludeexplanatorymaterialthatexplainshowtheapplicableprinciplesandrequirementsinIFRSAccountingStandardsapplytothetransactionorfactpatterndescribedintheagendadecision. AlloftheAgendaDecisionsthatrelatetothisAccountingStandardcanbefoundbyexpandingthelinkbelow. IFRSStandard IAS19EmployeeBenefits Educationalmaterials Datepublished Title 16Jun2011 IAS19ProjectSummaryandFeedbackStatement Educationalwebcastsandwebinars Date Title 16Jun2011 Podcast:IntroducingIAS19EmployeeBenefits IFRSInterpretationsCommitteeagendadecisions Date Document 01Feb2002 Employeebenefits—calculationofdiscountrates(IAS19) 15Aug2002 Classificationofaninsuredplan(IAS19EmployeeBenefits) 01Apr2002 Employeebenefits—Undiscountedvestedemployeebenefits(IAS19) 24May2021 AttributingBenefittoPeriodsofService—IAS19 01Nov2005 Employeelongserviceleave(IAS19andIAS32) 01Nov2010 Statutoryemployeeprofitsharingarrangements(IAS19) 01Nov2013 Actuarialassumptions—discountrate(IAS19) 01Jul2013 Pre-taxorpost-taxdiscountrate(IAS19) 01Sep2007 Benefitallocationfordefinedbenefitplans(IAS19) 01Nov2007 Changestoaplancausedbygovernment(IAS19) 01Jul2011 Definedcontributionplanswithvestingconditions(IAS19) 01Jan2008 Deathinservicebenefits(IAS19) 01Jan2008 Definitionofplanassets—investmentorinsurancepolicies(IAS19) 01Sep2012 Contributionbasedpromises—impactofthe2011amendments(IAS19) 01Jan2012 ApplyingthedefinitionofterminationbenefitstoAltersteilzeitplans(IAS19) 01May2014 Employeebenefitplanswithaguaranteedreturnoncontributionsornotionalcontributions(IAS19) 27Jun2017 Discountrateinacountrythathasadoptedanothercountry'scurrency(IAS19) 01Mar2015 Measurementoflongevityswaps(IAS19) 21Jun2019 Effectofapotentialdiscountonplanclassification(IAS19) 21Jun2019 Efectodeundescuentopotencialsobrelaclasificacióndelplan(NIC19) 27Jun2017 Tasadedescuentoenunpaísquehaadoptadolamonedadeotropaís(NIC19) 24May2021 Rattachementdesdroitsàprestationsauxpériodesdeservice(IAS19) Yourprivacy IFRSFoundationcookies Weusecookiesonifrs.orgtoensurethebestuserexperiencepossible.Forexample,cookiesallowustomanageregistrations,meaningyoucanwatchmeetingsandsubmitcommentletters.Cookiesthattellushowoftencertaincontentisaccessedhelpuscreatebetter,moreinformativecontentforusers. 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