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Ebook International financial reporting standards: Part 2

(BQ) Part 2 book "International financial reporting standards" has contents: Employee benefits, revenue recognition, including construction contracts, government grants, foreign currency, financial instruments, fair value, fair value,.and other contents. | www.downloadslide.com 19 EMPLOYEE BENEFITS Introduction Definitions of Terms Background 467 468 472 Importance of Pension and Other Benefit Plan Accounting 472 Basic Objectives of Accounting for Pension and Other Benefit Plan Costs 473 Need for pension accounting rules Basic Principles of IAS 19 Applicability: pension plans Applicability: other employee benefit plans. Cost recognition distinguished from funding practices Postemployment Benefit Plans General discussion Periodic measurement of cost for defined contribution plans Periodic measurement of cost for defined benefit plans Current service cost Interest on the accrued benefit obligation The expected return on plan assets Actuarial gains and losses Past service costs Transition adjustment Employer’s Liability and Assets 473 473 473 474 475 475 475 475 475 476 476 477 477 478 478 478 Minimum Funding Requirement IFRIC 14: IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and Their Interaction Economic benefit available as a refund Economic benefit available as a reduction in future contributions The effect of a minimum funding requirement on the economic benefit available as a reduction in future contributions When a minimum funding requirement may give rise to a liability Other Pension Considerations Multiple and multiemployer plans Business combinations Contributions from employees or third parties Disclosures For Postemployment Benefit Plans Other Employee Benefits Short-term employee benefits Other postretirement benefits Other long-term employee benefits Termination benefits Future Developments US GAAP Comparison 479 479 479 480 480 481 481 481 482 482 483 486 486 486 487 487 487 488 INTRODUCTION The prescribed rules for the accounting for employee benefits under IFRS have evolved markedly over the past 25 years. The current standard, IAS 19, was last subjected to a major revision in 1998, with further limited amendments made in 2000, 2002, 2004, and 2008, and