Employee Benefits (IAS 19) - Actuarial Society of India

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Basic Principle of IAS 19• The cost of providing employee benefitsshould be recognized in the period inwhich the benefit is earned by theemployee, rather than when it is paid orpayable.www.carajkumarradukia.com 5
Page 6 and 7: IAS 19 - Employee Benefits -• The
Page 8 and 9: The Standard Does not apply to• T
Page 10 and 11: Highlights of Revised IAS 19• Rev
Page 12 and 13: Revised Goal of Enterprises afterRe
Page 14 and 15: Type of Employee BenefitPlans• De
Page 16 and 17: Termination Benefits• Termination
Page 18 and 19: Multi Employer Plans• Where it is
Page 20 and 21: Defined Contribution Plan• Employ
Page 22 and 23: Example of Defined Contribution•
Page 24 and 25: Defined Benefit Plan• Expected Fu
Page 26 and 27: Example of Defined Benefit• The c
Page 28 and 29: Accounting for Defined Benefit Plan
Page 30 and 31: Various Asset Valuation Methods•
Page 32 and 33: Actuarial Gains & LossesRecognized
Page 34 and 35: Funding of Pension Plans• Contrib
Page 36 and 37: Actuarial Assumptionswww.carajkumar
Page 38 and 39: How assumptions are arrived at?•
Page 40 and 41: Demographic Assumptions• Mortalit
Page 42 and 43: Asset Ceiling Testwww.carajkumarrad
Page 44 and 45: Why ACT?• To prevent gains to be
Page 46 and 47: AS 15 - Employee Benefits• It cov
Page 48 and 49: Ind AS 19• Ind AS 19 does not cur
Page 50 and 51: Ind AS 19 Vs IAS 19• Discount rat
Page 52 and 53:
FAS 158 -Employers’ Accountingfor
Page 54 and 55:
Other FAS on Employee Benefits• F
Page 56 and 57:
Disclosure under IAS 19IAS 19 requi
Page 58:
www.carajkumarradukia.com 58
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Employee Benefits (IAS 19) - Actuarial Society of India

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