IAS 19Chapter 1Lesson 1
Four categories of employee benefits
Step 1 of 6Learning objectives
Go deeper+1 deeper insight · +1 point of attention
Short-term, post-employment, other long-term, termination: how a benefit is classified by its trigger and the timing of its settlement, and what falls outside IAS 19.
20 minNot started
Learning objectives
- Identify, from the facts of a case, the category of an employee benefit.
- Tell the four categories apart by the timing of settlement and the trigger.
- Place what is excluded from the scope of IAS 19 (IFRS 2, IAS 26).