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IAS 19Employee Benefits

IAS 19Chapter 8Lesson 1

Disclosures, sensitivity and follow-up of IFRS 18

Step 1 of 4Learning objectives

Go deeper+1 deeper insight · +1 example · +1 point of attention

The objective and structure of disclosures about defined benefit plans; at professional level, the sensitivity analysis and the approach to IFRS 18's consequential amendments.

20 minNot started

Learning objectives

  • Explain the objective of disclosures and identify their main families.
  • Identify the significant assumptions that call for a sensitivity analysis and explain its content (professional level).
  • Know that IFRS 18 consequential amendments affect IAS 19 and how to proceed (professional level).

In this lesson

Original teaching content: it paraphrases the standard without reproducing it and does not replace the official text.

Contents — IAS 19 — Employee Benefits

  1. 1 · Not startedCategories of employee benefits0 / 1 lesson
  2. 2 · Not startedShort-term benefits0 / 2 lessons
  3. 3 · Not startedPost-employment plans: classification0 / 2 lessons
  4. 4 · Not startedDefined benefit: obligation, assets and ceiling0 / 3 lessons
  5. 5 · Not startedThe cost of defined benefits0 / 2 lessons
  6. 6 · Not startedAmendment, curtailment and settlement0 / 1 lesson
  7. 7 · Not startedOther long-term benefits and termination benefits0 / 1 lesson
  8. 8 · Not startedDisclosures (overview)0 / 1 lesson
  9. 9 · Not startedLinks with other standards0 / 0 lessons