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IAS 19: Employee BenefitsObjective (para. 1)Scope (paras. 2-7)Definitions (para. 8)Short-term employee benefits (paras. 9-25)Post-employment benefits: distinction between defined contribution plans and defined benefit plans (paras. 26-49)Post-employment benefits: defined contribution plans (paras. 50-54)Post-employment benefits: defined benefit plans (paras. 55-152)Other long-term employee benefits (paras. 153-158)Termination benefits (paras. 159-171)Transition and effective date (paras. 172-180)Appendix A Application GuidanceAppendix B Amendments to other IFRSsApproval by the Board of Actuarial Gains and Losses, Group Plans and Disclosures (Amendment to IAS 19) issued in December 2004Approval by the Board of IAS 19 issued in June 2011Approval by the Board of Defined Benefit Plans: Employee Contributions (Amendments to IAS 19) issued in November 2013Approval by the Board of Plan Amendment, Curtailment or Settlement (Amendments to IAS 19) issued in February 2018IAS 19: Basis for ConclusionsIntroduction (paras. BC1-BC2)Amendments made in 2011 (paras. BC3-BC15)BC3-BC11Matters 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-BC255Benefits 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)BC269First‑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)AppendixDissenting opinions (paras. DO1-DO17)IAS 19: Implementation Guidance
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Version date: 26 February 2020 - onwards

Defined benefit plans - presentation of assets and liabilities (para. BC200)

BC200 IASC decided not to specify whether an entity should distinguish current and non‑current portions of assets and liabilities arising from post‑employment benefits, because such a distinction may sometimes be arbitrary.

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