Statements (64)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:activeDuring |
1 January 2013
|
| gptkbp:appliesTo |
Defined Benefit Plans
Defined Contribution Plans Termination benefits |
| gptkbp:focusesOn |
Post-employment benefits
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 19
|
| gptkbp:includes |
Actuarial assumptions
Net interest on the net defined benefit liability Service cost |
| gptkbp:isAttendedBy |
Publicly traded companies
|
| gptkbp:isCriticizedFor |
Complexity
Lack of clarity |
| gptkbp:isImportantFor |
Pension accounting
|
| gptkbp:isInfluencedBy |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:isPartOf |
IFRS standards
|
| gptkbp:isRelatedTo |
Corporate finance
Risk management Business strategy Corporate governance Accounting standards Financial analysis Financial reporting Human resources management Regulatory compliance Employee rights Market trends Economic conditions Employee engagement Financial performance Organizational culture Financial statements Investment strategies Pension plans Financial disclosures Investment returns Global standards Workforce planning Tax implications Employee relations Financial liabilities Sustainability reporting Retirement benefits Corporate responsibility Financial health Stakeholder interests Compensation strategies Actuarial valuations Employee compensation |
| gptkbp:isReviewedBy |
Accounting professionals
|
| gptkbp:isSubjectTo |
Amendments
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:isUsedBy |
Companies worldwide
|
| gptkbp:providesGuidanceOn |
Multi-employer plans
|
| gptkbp:replacedBy |
IAS_19_(2001)
|
| gptkbp:requires |
Disclosure of information
Disclosure of the effect of changes in assumptions Disclosure of the funding policy Disclosure of the nature of benefits Recognition of expenses Recognition of liabilities Recognition of past service cost Immediate recognition of actuarial gains and losses |
| gptkbp:worksWith |
Employee Benefits
|