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الموضوع: Employee benefits

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    الصورة الرمزية محاسب متخصص
    محاسب متخصص غير متواجد حالياً مشرف عام
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    Employee benefits

    EMPLOYEE BENEFITS
    CONTENTS
    Paragraph
    Objective .................................................. ............................................... 1
    Scope .................................................. .................................................. .. 2–9
    Definitions .................................................. ............................................ 10
    Short-Term Employee Benefits .................................................. ............ 11–26
    Recognition and Measurement .................................................. ...... 13–25
    All Short-Term Employee Benefits .......................................... 13
    Short-Term Compensated Absences ........................................ 14–19
    Bonus Payments and Profit-Sharing Payments ........................ 20–25
    Disclosure .................................................. ...................................... 26
    Post-employment Benefits―Distinction between Defined
    Contribution Plans and Defined Benefit Plans ................................ 27–53
    Multi-Employer Plans .................................................. .................... 32–38
    Defined Benefit Plans where the Participating Entities are
    under Common Control .................................................. .......... 39–42
    State Plans .................................................. ..................................... 43–46
    Composite Social Security Programs .............................................. 47–49
    Insured Benefits .................................................. ............................. 50–53
    Post-employment Benefits―Defined Contribution Plans ...................... 54–58
    Recognition and Measurement .................................................. ...... 55–56
    Disclosure .................................................. ...................................... 57–58
    Post-employment Benefits―Defined Benefit Plans ............................... 59–146
    Recognition and Measurement .................................................. ...... 60–75
    Accounting for the Constructive Obligation ............................. 63–64
    Statement of Financial Position ................................................ 65–73
    Statement of Financial Performance ......................................... 74–75
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