Employee benefits
IAS 19 applies to all employee benefits, except ...
IFRS 2 share based payments
Employee benefits include ...
all types of consideration that the employer may give in exchange for services provided by employees or for the termination of employment
Short-term employee benefits are expected to be settled wholly ... after the end of the annual reporting period in which the employee renders the service
within 1 year
Examples of short tearm benefits are:
Wages, salaries, bonuses, profit sharing arrangements, paid absences
Short-term employee benefits also include ... or ... , which includes ...
non-monetary benefits, fringe benefits, health insurance, housing, motor vehicles
Payroll definition
The subsystem for regular recording and payment of employee benefits
Short-term paid absences may be either ... for a
accumulating or non-accumulating, future period
Accumulated paid absences may be ... or ... , which means ...
vesting, non-vesting, that the employee has the right to receive a cash settlement instead of free days
IAS 19 requires an entity to recognise a liability for ... and ... if it has ... to make such payments and the amounts can be estimated reliably
profit-sharing, bonus payments, a present obligation
A present obligation exists if the entity has no realistic opportunity to avoid making the payments and can have two different forms:
1. legal obligation
2. constructive obligation
Post employment benefits are beniftis that ... typically ...
are payable after completion of employment, after the employee riters
Post eomployment benefit plans are also called ...
employee retirement plans
The two types of post-employment benefit plans are:
1. Defined contribution plans
2. Defined benefit plans
The amount of a post employment plan is determined
as a percentage of remuneraiton paid to employees who are members of the plan
Contribution payable to defined contribution funds are recognised ... and are recognised as
in the period the employee renders services, expenses
If the amount paid to the defined contribution plan by the entity during the year is LESS than the amount payable in relation to services rendered by employees, ... that is measured at ...
a liability for unpaid contributions must be recognised at the end of the period, undiscounted amount payable when due within 12 months
With the benefit plan, the employer pays contributions to a plan, which is ... and accumulates assets through ... and ...
a separate entity from the employer, contributions, return on investments
The pension plan has a ... / ...to the extent that the present value of the defined benefit obligation is above / is under the fair value of of the plan.
deficit / surplus
IAS 19 requires the measurement of a defined benefit pension plan with the net capitalization approach:
The sponsoring employer recognises a net defined benefit liability or asset, representing its exposure to the defined benefit pension plan at the end of the reporting period.
The key steps involved in accounting by the employer for a defined benefit post-employment plan in accordance with IAS 19 (4)
1. Determining the deficit or surplus plan
2. Determining the amount of the net defined benefit liability / asset
3. Determining the amounts recognised in profit or loss
4. Determing the remeasurement of the net defined liability / asset in OCI
1. Determining the deficit or surplus of the plan (2)
1. the obligation to pay benefits, and
2. any plan asset
IAS 19 requires an entity to use the ... to determine the present value of post-employment benefits earned by employees for services in the current and prior periods, which is also called ... or ...
Projected unit credit method, accrued benefit mehtod pro-rated, years of service method
2. Determining the amount of net defined liability / asset, it arises when ...
defined benefit pension plan has a deficit / surplus
The asset ceiling is defined in IAS 19 as (3) ...
1. the present value of any economic benefits available
2. in the form of refunds from the plan or reductions
3. in future contributions to the plan
3. Determining the amounts to be recognised in profit or loss, which is affected by ... and ...
the present value of the defined benefit obligation, fair value of plan assets
The present value of the defined obligation is affected by ... and ...
current service cost, past service costs
IAS 19 defines the net interest on the net defined benefit liability (asset) as
the change in the net defined benefit liability (asset) that arises from the passage of time
Determining the remeasurements of the net defined benefit liability (asset) to be recognised in the other comprehensive income. Changes in the net defined benefit liability (asset) that result from remeasurements, comprise (3)
1. actuarial gains and losses
2. return on plan assets
3. change in the effect of the asset ceiling
Actuarial gains and losses occur when ...
changes in actuarial assumptions or experience adjustments affect the present value of the defined benefit obligation
Experience adjustments refer to ...
differences between the actual results and previous actuarial estimates used to measure the defined benefit obligation
The return on plan assets is determined ...
after deducting the costs of managing the plan assets and tax payable by the pension plan on its income derived from plan assets
The effects of remeasurements of the net defined benefit liability (asset) are recognised in
other comprehensive income
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