A practical guide to implementing IAS 19 – Employee Benefits
|Clearly IFRS: A practical guide to implementing IAS 19 (rev. 2011) – Employee Benefits is intended to assist you in kick-starting your International Financial Reporting Standard (IFRS) adoption efforts and implementation of the standard. Featured in the guide are tools such as steps to implementation designed to help your organization make your adoption of the standard a seamless and easy one.|
IAS 19: learn about the changes
With the IFRS adoption process fairly recently completed, Canadian entities may be surprised by the number of significant new IFRSs that are effective in 2013. IAS 19 (rev. 2011) (“IAS 19R”) is an amended standard with changes focused on a number of specific areas, most notably:
- Defined benefit plan accounting
- Definitions (and therefore measurement) of short- and long-term benefits, and employee termination benefits and disclosures
For some entities, the amended standard will have a significant impact; for others this change may be more limited.
To learn more, download the full guide.