IAS 19 Employee Benefits: Summary - applies in 2024

Visit our website for great discussion with many practical advices on this standard and example of actuarial method.
This is just the short executive summary of IAS 19 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
0:00 Introduction
1:27 Classification of employee benefits
2:58 Short-term employee benefits
4:06 Post-employment benefits
6:06 Defined contribution plan
7:03 Defined benefit plan
12:28 Other long-term benefits
13:24 Termination benefits
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#IFRS #IAS19 #ifrsaccounting

[capoojajagtapyogalove]

Thank you 😊 So much Mam 💕 I passed my IFRS exam conducted by ACCA in December 2021 😇 after watching your videos 📹

[Reallife-brand]

I can't stop coming back to this channel on my accounting journey. thanksgiving

[syazel]

this is very helpful to accounting students . Thankyou !!

[jelainesoriano]

I gained a deeper understanding of IAS 19. Thank you so much!

[quadriabdulganiy]

Hey Silvia, Great content. I recently stumbled on your videos. I immediately subscribed after seeing IFRS 15. Is it possible to get this on a slide?

[mthokozisithalente]

Thank you Silvia your content always useful and very informative... Keep it up 🙌🤗

[Eona_Catacutan]

Thank you for explaining IAS 19 very well. It is all informative, professional, and entertaining all at once. You make learning fun.

[kailaaquino]

Finished rewatching, I have learned a lot as always 🤗

A good day to you ma'am! I understood Benefit plans more bevause of this!

[nzrmttq]

Absolutely beautiful and extremely well explained

[fcbckip]

Thank you for this video lecture, ma'am! Very easy to digest.

[rosemarievillapa]

Thank you for this video lecture ma'am! I had fun watching!

[lokat]

Thanks a lot Silvia...you are a great help to me in understanding the ifrs .
I have got answers of many doubts.

[meytithveasna]

1.Currently, companies usually pay twice a month, for example, the salary for July 2023 is to open on the 10th equal to 50% and open on July 25th equal to 50%. How to register accounting?
2.Currently, companies usually pay twice a month, for example, the salary for July 2023 is to open on the 20th equal to 50% and open on August 5 equal to 50%. How to register accounting?

[jesthomas]

Ma'am how would you account for employees being laid off (because of redundancy), where the directors are of the opinion that they are self employed and that they haven't paid any compensation for redundancy in that jurisdiction. (ACCA question)

Can we are argue for a provision as per ias 37 and 19 as there could be a constructive obligation as they might have provided compensation in other jurisdictions and self employed employees are paid wages/other short term payments.

Does IAS 19 provide for self employed employees?

Thank you!

[arnielizaacuna]

thank you for this excellent presentation of IAS 19!

[eucwdkq]

Hi, can I please know the difference between curtailment and settlement in defined benefit plan

[xanhbblhuynh]

wonderful session, thank you so much.

[aaroacademy]

Great videos, both informative and inspiring.

[andisupri]

How to record asset ceiling? Should be recorded to oci or expense ?

[thamvu]

Very good and funny videos bring a great sense of entertainment!