International GAAP 2020

Chapter 35Employee benefits

• 1 INTRODUCTION
• 2 OBJECTIVE AND SCOPE OF IAS 19
  • 2.1 Objective
  • 2.2 Scope
    • 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
  • 3.2 Insured benefits
  • 3.3 Multi-employer plans
    • 3.3.1 Multi-employer plans other than plans 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
      • 3.3.1.C Withdrawal from or winding up of a multi-employer scheme
    • 3.3.2 Defined benefit plans sharing risks between entities under common control
  • 3.4 State plans
  • 3.5 Plans that would be defined contribution plans but for the existence of a minimum return guarantee
  • 3.6 Death-in-service benefits
• 4 DEFINED CONTRIBUTION PLANS
  • 4.1 Accounting requirements
    • 4.1.1 General
    • 4.1.2 Defined contribution plans with vesting conditions
• 5 DEFINED BENEFIT PLANS – GENERAL
• 6 DEFINED BENEFIT PLANS – PLAN ASSETS
  • 6.1 Definition of plan assets
  • 6.2 Measurement of plan assets
  • 6.3 Qualifying insurance policies
  • 6.4 Reimbursement rights
  • 6.5 Contributions to defined benefit funds
  • 6.6 Longevity swaps
• 7 DEFINED BENEFIT PLANS – PLAN LIABILITIES
  • 7.1 Legal and constructive obligations
  • 7.2 Contributions by employees and third parties
  • 7.3 Actuarial methodology ...