|
gptkbp:instance_of
|
gptkb:International_Organization_for_Standardization
|
|
gptkbp:administered_by
|
gptkb:International_Accounting_Standards_Board
|
|
gptkbp:affects
|
balance sheet
profit and loss statement
|
|
gptkbp:amended_by
|
gptkb:2011
|
|
gptkbp:applies_to
|
all employee benefits
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
IAS 19 Employee Benefits
|
|
gptkbp:includes
|
other long-term employee benefits
post-employment benefits
short-term employee benefits
termination benefits
|
|
gptkbp:is_a_framework_for
|
measuring employee benefits
|
|
gptkbp:is_aligned_with
|
IFRS 15 Revenue from Contracts with Customers
IFRS 2 Share-based Payment
|
|
gptkbp:is_applicable_to
|
publicly accountable entities
|
|
gptkbp:is_associated_with
|
long-term financial planning
|
|
gptkbp:is_critical_for
|
risk management
pension accounting
|
|
gptkbp:is_essential_for
|
compliance with regulations
financial reporting
stakeholder communication
employee retention strategies
|
|
gptkbp:is_influenced_by
|
local regulations
|
|
gptkbp:is_involved_in
|
budgeting processes
|
|
gptkbp:is_linked_to
|
employee satisfaction
|
|
gptkbp:is_part_of
|
gptkb:IFRS_standards
corporate governance
|
|
gptkbp:is_referenced_in
|
financial statements
|
|
gptkbp:is_related_to
|
employee compensation
employee welfare programs
|
|
gptkbp:is_relevant_to
|
mergers and acquisitions
|
|
gptkbp:is_standardized_by
|
accounting practices
|
|
gptkbp:is_subject_to
|
gptkb:investigation
|
|
gptkbp:is_updated_by
|
gptkb:International_Accounting_Standards_Board
|
|
gptkbp:is_used_by
|
gptkb:investors
financial analysts
accountants
|
|
gptkbp:is_used_in
|
financial modeling
|
|
gptkbp:provides_guidance_on
|
recognition of past service costs
|
|
gptkbp:regulates
|
employee benefits
|
|
gptkbp:reports_to
|
employee benefit expenses
|
|
gptkbp:requires_actuarial_assumptions_for
|
defined benefit plans
|
|
gptkbp:requires_measurement_of
|
defined benefit obligations
|
|
gptkbp:requires_periodic_review_of
|
actuarial assumptions
|
|
gptkbp:requires_presentation_of
|
net interest on the net defined benefit liability
|
|
gptkbp:requires_recognition_of
|
liabilities for employee benefits
|
|
gptkbp:was_a_factor_in
|
organizational performance
|
|
gptkbp:was_first_issued_in
|
gptkb:1998
|
|
gptkbp:bfsParent
|
gptkb:International_Accounting_Standards_(IAS)
|
|
gptkbp:bfsLayer
|
7
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