IAS 19Chapter 3Lesson 1
Defined contribution or defined benefit
Step 1 of 6Learning objectives
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Who bears the risk: classifying post-employment plans and the simple accounting for the contribution.
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Learning objectives
- Tell a defined contribution plan from a defined benefit plan by the allocation of risk.
- Justify the classification of a plan from its terms, including a constructive obligation.
- Account for the contribution of the period, paid or still payable.