Wiley Interpretation and Application of IFRS Standards

19Employee Benefits

1. Introduction
2. Definitions of Terms
3. Background
   1. Importance of Pension and Other Benefit Plan Accounting
   2. Basic Objectives of Accounting for Pension and Other Benefit Plan Costs
      1. Need for Pension Accounting Rules
4. Basic Principles of IAS 19
   1. 1. Applicability: Pension Plans
      2. Applicability: Other employee benefit plans
      3. Cost Recognition Distinguished from Funding Practices
5. Post-Employment Benefit Plans
   1. 1. General Discussion
      2. Periodic Measurement of Cost for Defined Contribution Plans
      3. Periodic Measurement of Cost for Defined Benefit Plans
      4. Current Service Cost
      5. Interest on the Accrued Benefit Obligation
      6. The Expected Return on Plan Assets
      7. Actuarial Gains and Losses
      8. Past Service Costs
      9. Transition Adjustment
6. Employer's Liability and Assets
7. Minimum Funding Requirement
   1. IFRIC 14: IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and Their Interaction
      1. Economic Benefit Available as a Refund
      2. The Economic Benefit Available as a Contribution Reduction
      3. The Effect of a Minimum Funding Requirement on the Economic Benefit Available as a Reduction in Future Contributions
      4. When a Minimum Funding Requirement may Give Rise to a Liability
8. Other Pension Considerations
   1. 1. Multiple and Multi-Employer Plans
      2. Business Combinations
      3. Contributions from Employees or Third Parties
9. Disclosures for Post-Employment Benefit Plans
10. Examples of Financial Statement Disclosures
11. Other Employee Benefits
    1. 1. Short-term employee benefits
       2. Other Post-Retirement Benefits ...