Employee Benefits (IAS 19) - Actuarial Society of India

More documents

Recommendations

Info

Why ACT?• To prevent gains to be recognized solelyas a result of the deferred d recognition ofpast service cost and actuarial losses• Issue arises when an entity defersrecognition of actuarial losses or pastservice cost. Results in the entityrecognizing increased assetwww.carajkumarradukia.com 44
IFRIC 14: IAS 19 - The Limit on aDefined Benefit Asset, Minimum FundingRequirement and their Interaction• The issues addressed d in this interpretation t ti are:• When refunds or reductions in futurecontributions ti should be regarded d as available inaccordance of IAS 19• How a minimum funding requirement mightaffect the availability of reduction in futurecontributions• When a minimum funding requirement mightgive rise to a liabilitywww.carajkumarradukia.com 45
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 and 32: List of 9 asset valuation methods1.
Page 33 and 34: Funding of Pension Planswww.carajku
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: Asset Ceiling Test (ACT)• The amo
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

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?