Chapter 33
Employee benefits
2 Objective and Scope of IAS 19
2.2.1 General scope requirements of IAS 19
2.2.2 Employee benefits settled by a shareholder or another group entity.
3 Pensions and Other Post-Employment Benefits – Defined Contribution and Defined Benefit Plans
3.1 The distinction between defined contribution plans and defined benefit plans
3.3.1 Multi-employer plans other than those sharing risks between entities under common control
3.3.1.A The treatment of multi-employer plans
3.3.1.B What to do when ‘sufficient information’ becomes available
3.3.2 Multi-employer plans sharing risks between entities under common control
4.1.2 Defined contribution plans with vesting conditions
5.2 Valuation of the plan surplus or deficit
5.2.1.A Definition of plan assets
5.2.1.B Measurement of plan assets
5.2.1.C Contributions to defined benefit funds
5.2.2.A Legal and constructive obligations
5.2.2.C Attributing benefit to years of service
5.2.2.F Frequency of valuations
5.3 Balance sheet treatment of the plan surplus or deficit ...