Employee Benefits (IAS 19) - Actuarial Society of India
Employee Benefits (IAS 19) - Actuarial Society of India
Employee Benefits (IAS 19) - Actuarial Society of India
- No tags were found...
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
Termination <strong>Benefits</strong>• An entity is committed to a termination when,and only when, the entity has a detailed formalplan (with specified minimum contents) for thetermination and is without realistic possibility <strong>of</strong>withdrawal.• Where termination benefits fall due more than12 months after the balance sheet date, theyshould be discounted.• In the case <strong>of</strong> an <strong>of</strong>fer made to encouragevoluntary redundancy, the measurement <strong>of</strong>termination benefits should be based on thenumber <strong>of</strong> employees expected to accept the<strong>of</strong>ferwww.carajkumarradukia.com 17