IAS 19 Employee Benefits | Pension Defined Benefit Plan| IFRS Lectures | International Accounting
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IAS 19 prescribes the accounting for all types of employee benefits except share-based payment, to which IFRS 2 applies. Employee benefits are all forms of consideration given by an entity in exchange for service rendered by employees or for the termination of employment. IAS 19 requires an entity to recognise:
a liability when an employee has provided service in exchange for employee benefits to be paid in the future; and
an expense when the entity consumes the economic benefit arising from the service provided by an employee in exchange for employee benefits
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Facebook page: https://www.facebook.com/accountinglectures
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Email Contact: Mansour.farhat@gmail.com
Видео IAS 19 Employee Benefits | Pension Defined Benefit Plan| IFRS Lectures | International Accounting канала Farhat's Accounting Lectures
Visit: https://www.farhatlectures.com To access resources such as quizzes, power-point slides, CPA exam questions, and CPA simulations.
Instagram Account: @farhatlectures
Linkedin: https://www.linkedin.com/in/professor...
Facebook: @accountinglectures
Twitter: @farhatlectures
Email: Mansour.farhat@gmail.com
#CPAEXAM #CPAREVIEW #CPA
IAS 19 prescribes the accounting for all types of employee benefits except share-based payment, to which IFRS 2 applies. Employee benefits are all forms of consideration given by an entity in exchange for service rendered by employees or for the termination of employment. IAS 19 requires an entity to recognise:
a liability when an employee has provided service in exchange for employee benefits to be paid in the future; and
an expense when the entity consumes the economic benefit arising from the service provided by an employee in exchange for employee benefits
My website: https://farhatlectures.com/
Facebook page: https://www.facebook.com/accountinglectures
LinkedIn: https://goo.gl/Pp2ter
Twitter: https://twitter.com/farhatlectures
Email Contact: Mansour.farhat@gmail.com
Видео IAS 19 Employee Benefits | Pension Defined Benefit Plan| IFRS Lectures | International Accounting канала Farhat's Accounting Lectures
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