Employee Benefits (IAS 19) - Actuarial Society of India

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Actuarial Gains & LossesRecognized Immediately underrevised IAS 19• Immediate Recognition of all Plans in theStatement of recognized income &expense.www.carajkumarradukia.com 32
Funding of Pension Planswww.carajkumarradukia.com 33
Page 5 and 6: Basic Principle of IAS 19• The co
Page 7 and 8: IAS 19 Applies to1. Wages and Salar
Page 9 and 10: Revised IAS 19• The IASB had publ
Page 11 and 12: The Revision impact onEnterprises
Page 13 and 14: Revised Goal of Enterprises afterRe
Page 15 and 16: Type of Employee Benefit Plans• H
Page 17 and 18: Termination Benefits• An entity i
Page 19 and 20: Defined Contribution Plan - DCPwww.
Page 21 and 22: DCP - Financial Statement• Income
Page 23 and 24: Defined Benefit Plan - DBPwww.caraj
Page 25 and 26: Defined Benefit Schemes• It may b
Page 27 and 28: Arriving at DBP Liability• The de
Page 29 and 30: Valuation of Defined Benefit Plan
Page 31: List of 9 asset valuation methods1.
Page 35 and 36: Pension Plans with no Funding• A
Page 37 and 38: Actuarial Valuation Assumptions•
Page 39 and 40: Financial Assumptions• Discount R
Page 41 and 42: Effects of changes in actuarialassu
Page 43 and 44: Asset Ceiling Test (ACT)• The amo
Page 45 and 46: IFRIC 14: IAS 19 - The Limit on aDe
Page 47 and 48: AS 15 - Employee Benefits• The ra
Page 49 and 50: Ind AS 19 Vs IAS 19• Actuarial ga
Page 51 and 52: FAS 158 -Employers’ Accountingfor
Page 53 and 54: FAS 158 -Employers’ Accountingfor
Page 55 and 56: Disclosure Requirementswww.carajkum
Page 57 and 58: Questions/ Suggestions/Comments???w

Employee Benefits (IAS 19) - Actuarial Society of India

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