AASB 119

Employee Benefits

Operative Date Reporting periods beginning on or after 1 July 2021 but before 1 January 2022

Interpretations
INT 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

IASB Extras
IASB Introduction
IASB Implementation Guidance
IASB Basis for Conclusions
IASB Table of Concordance

IFRS IC Agenda Decisions
Various agenda decisions (latest dated May 2021)