1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 19: Employee Benefits
  2. IAS 19: Basis for Conclusions
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IAS 19: Basis for Conclusions

Comparing proposed amendment...
Introduction (paras. BC1-BC2)
Amendments made in 2011 (paras. BC3-BC15)
BC3-BC11
Matters not addressed as part of the limited scope project (paras. BC12-BC13)
Employee Benefits Working Group (paras. BC14-BC15)
Classification of benefits (paras. BC16-BC24)
Short‑term employee benefits: amendments issued in 2011 (paras. BC16-BC21)
Long‑term employee benefits: exposure draft published in 2010 (paras. BC22-BC24)
Short‑term employee benefits (paras. BC25-BC27)
Paid absences (paras. BC25-BC27)
Post‑employment benefits (paras. BC28-BC252)
Distinction between defined contribution plans and defined benefit plans (paras. BC28-BC30)
Multi‑employer plans and state plans (paras. BC31-BC51)
Defined benefit plans: recognition and measurement (paras. BC52-BC199)
Defined benefit plans - presentation of assets and liabilities (para. BC200)
Defined benefit plans - presentation of defined benefit cost: amendments issued in 2011 (paras. BC201-BC202)
Defined benefit plans - disclosures: amendments issued in 2011 (paras. BC203-BC252)
Other long‑term employee benefits (para. BC253)
Death‑in‑service benefits (para. BC253)
Termination benefits: amendments issued in 2011 (paras. BC254-BC261)
BC254-BC255
Benefits payable in exchange for services (paras. BC256-BC257)
Recognition (paras. BC258-BC260)
Measurement (para. BC261)
Interaction between plan amendments, curtailments, settlements, termination benefits and restructuring costs (paras. BC262-BC268)
Transition (paras. BC269-BC271E)
BC269
First‑time adopters (para. BC270)
Early application (para. BC271)
Transition provisions for Defined Benefit Plans: Employee Contributions (paras. BC271A-BC271B)
Annual Improvements to IFRSs 2012-2014 Cycle (para. BC271C)
Plan Amendment, Curtailment or Settlement - amendments issued in 2018 (paras. BC271D-BC271E)
Summary of changes from the 2010 ED and 2005 ED: amendments issued in 2011 (paras. BC272-BC273)
Convergence with US GAAP: amendments issued in 2011 (paras. BC274-279)
Multi‑employer plan disclosures (para. BC274)
Recognition of defined benefit cost (paras. BC275-BC276)
Termination benefits (paras. BC277-BC279)
Cost‑benefit considerations: amendments issued in 2011 (paras. BC280-BC284)
Appendix
Dissenting opinions (paras. DO1-DO17)
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