International Accounting Standard 19 (IAS 19)

Resource type: Glossary item

Status: Maintained

Jurisdiction: International

Sets out how employee benefits should be accounted for, except in those cases where IFRS 2 (www.practicallaw.com/2-204-1125) share-based payments apply.

Source: KPMG LLP Email: chris.page@kpmg.co.uk

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Resource ID: 5-204-1124
Products: IP&IT, PLC Glossary, PLC Magazine (UK), PLC UK Commercial, PLC UK Construction, PLC UK Corporate, PLC UK Dispute Resolution, PLC UK Employment, PLC UK Environment, PLC UK Finance, PLC UK Law Department, PLC UK Pensions, PLC UK Property, PLC UK Share Schemes & Incentives
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Practice notes

Hard times: pensions implications of the ongoing financial crisis Hard times: pensions implications of the ongoing financial crisis (http://uk.practicallaw.com/topic1-501-3695)
Pensions accounting for employers: issues and trends Pensions accounting for employers: issues and trends (http://uk.practicallaw.com/topic4-339-0952)
Pensions issues in European mergers and acquisitions Pensions issues in European mergers and acquisitions (http://uk.practicallaw.com/topic1-383-6704)
Using contingent assets Using contingent assets (http://uk.practicallaw.com/topic9-206-7961)

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International Accounting Standard 19 (IAS 19)

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