employee benefits
IAS 19 EMPLOYEE BENEFITS
HISTORY OF IAS 19
April 1980
Exposure Draft E16 Accounting for Retirement Benefits in Financial Statements of Employers
January 1983
IAS 19 Accounting for Retirement Benefits in Financial Statements of Employers
1 January 1985
Effective Date of IAS 19 (1983)
December 1992
E47 Retirement Benefit Costs
December 1993
IAS 19 Retirement Benefit Costs (revised as part of the 'Comparability of Financial Statements' project based on E32)
1 January 1995
Effective Date of IAS 19 (1993) Retirement Benefit Costs
October 1996
E54 Employee Benefits
February 1998
IAS 19 (1998) Employee Benefits
1 January 1999
Effective Date of IAS 19 (1998) Employee Benefits
October 2000
Limited Revisions to IAS 19
1 January 2001
Effective Date of IAS 19 (2000) Employee Benefits
May 2002
'Asset Ceiling' amendment to IAS 19 (2000) Employee Benefits
31 May 2002
Effective Date of IAS 19 (2002) Employee Benefits
5 December 2002
Amendments to IAS 19.144-152 are proposed as part of the IASB's project on Share-Based Payment
February 2004
IAS 19.144-152 on equity compensation benefits are replaced by IFRS 2 Share-based Payment
29 April 2004
Exposure Draft of Proposed Amendments to IAS 19
16 December 2004
Amendments to IAS 19 adopted
Click for IASB Press Release on Amendments (PDF 56k).
RELATED INTERPRETATIONS
IFRIC 14: IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
Issues Relating to This Standard that IFRIC Did Not Add to Its Agenda
AMENDMENTS UNDER CONSIDERATION BY IASB
Convergence of IFRS and US GAAP - IAS 19
SUMMARY OF IAS 19
Objective of IAS 19
The objective of IAS 19 (Revised 1998) is to prescribe the accounting and disclosure for employee benefits (that is, all forms of consideration given by an enterprise in exchange for service rendered by employees). The principle underlying all of the detailed requirements of the Standard is that the cost of providing employee benefits
HISTORY OF IAS 19
April 1980
Exposure Draft E16 Accounting for Retirement Benefits in Financial Statements of Employers
January 1983
IAS 19 Accounting for Retirement Benefits in Financial Statements of Employers
1 January 1985
Effective Date of IAS 19 (1983)
December 1992
E47 Retirement Benefit Costs
December 1993
IAS 19 Retirement Benefit Costs (revised as part of the 'Comparability of Financial Statements' project based on E32)
1 January 1995
Effective Date of IAS 19 (1993) Retirement Benefit Costs
October 1996
E54 Employee Benefits
February 1998
IAS 19 (1998) Employee Benefits
1 January 1999
Effective Date of IAS 19 (1998) Employee Benefits
October 2000
Limited Revisions to IAS 19
1 January 2001
Effective Date of IAS 19 (2000) Employee Benefits
May 2002
'Asset Ceiling' amendment to IAS 19 (2000) Employee Benefits
31 May 2002
Effective Date of IAS 19 (2002) Employee Benefits
5 December 2002
Amendments to IAS 19.144-152 are proposed as part of the IASB's project on Share-Based Payment
February 2004
IAS 19.144-152 on equity compensation benefits are replaced by IFRS 2 Share-based Payment
29 April 2004
Exposure Draft of Proposed Amendments to IAS 19
16 December 2004
Amendments to IAS 19 adopted
Click for IASB Press Release on Amendments (PDF 56k).
RELATED INTERPRETATIONS
IFRIC 14: IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
Issues Relating to This Standard that IFRIC Did Not Add to Its Agenda
AMENDMENTS UNDER CONSIDERATION BY IASB
Convergence of IFRS and US GAAP - IAS 19
SUMMARY OF IAS 19
Objective of IAS 19
The objective of IAS 19 (Revised 1998) is to prescribe the accounting and disclosure for employee benefits (that is, all forms of consideration given by an enterprise in exchange for service rendered by employees). The principle underlying all of the detailed requirements of the Standard is that the cost of providing employee benefits