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IAS 19 – Employee benefits

A closer look at the amendments made by IAS 19R and their impacts in Switzerland


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IAS 19 Employee benefits
  • IAS 19 – Employee benefits
  • Audit
  • June 2012
  • 895 KB
  • Download Download (PDF)


On 16 June 2011, the International Accounting Standards Board (IASB) published a revised version of IAS 19 Employee Benefits. The revised IAS 19 (‘IAS 19R’) represents the final output from the IASB’s project to improve the accounting for post-employment employee benefits.

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