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
  3. Classification of benefits (paras. BC16-BC24)
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Classification of benefits (paras. BC16-BC24)

Comparing proposed amendment...
Short‑term employee benefits: amendments issued in 2011 (paras. BC16-BC21)
Long‑term employee benefits: exposure draft published in 2010 (paras. BC22-BC24)
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