What is excluded from the scope

Learning objectives

• Identify the benefits excluded from the scope of IAS 19 because they fall within IFRS 2.L1
• Explain that reporting by the employee benefit plan itself falls within IAS 26, not IAS 19.L2

Normative references

• IAS 19 §2The Standard applies to the accounting by an employer for all employee benefits, except those to which IFRS 2 (share-based payment) applies; para. 3 refers reporting by the employee benefit plans themselves to IAS 26.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

1 question

• Cerval SA grants its managers options to subscribe for its own shares in exchange for their services. Which standard deals with this remuneration?L1