Statements (50)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
5
|
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards_(IAS)
|
| gptkbp:affects |
balance sheet
profit and loss statement |
| gptkbp:amended_by |
gptkb:2011
|
| gptkbp:applies_to |
mergers and acquisitions
publicly accountable entities all employee benefits |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:first_introduced |
gptkb:1998
|
| 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_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_reviewed_by |
actuarial assumptions
|
| gptkbp:is_standardized_by |
accounting practices
|
| gptkbp:is_subject_to |
gptkb:government_agency
|
| gptkbp:is_used_by |
gptkb:Company
financial analysts accountants |
| gptkbp:is_used_in |
financial modeling
|
| gptkbp:measures |
defined benefit obligations
|
| gptkbp:presented_by |
net interest on the net defined benefit liability
|
| gptkbp:provides_information_on |
recognition of past service costs
|
| gptkbp:regulates |
employee benefits
|
| gptkbp:reports_to |
employee benefit expenses
|
| gptkbp:requires |
defined benefit plans
liabilities for employee benefits |
| gptkbp:updates |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:was_a_factor_in |
organizational performance
|