399 definitions found
AASB 119
Definition
8
The following terms are used in this Standard with the meanings specified: …
AASB 119
Definition
8[1]
Employee benefits are all forms of consideration given by an entity in exchange for service rendered by employees or for the termination of …
AASB 119
Definition
8[2]
Short-term employee benefits are employee benefits (other than termination benefits) that are expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related …
AASB 119
Definition
8[3]
Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of …
AASB 119
Definition
8[4]
Other long-term employee benefits are all employee benefits other than short-term employee benefits, post-employment benefits and termination …
AASB 119
Definition
8[5]
Termination benefits are employee benefits provided in exchange for the termination of an employee’s employment as a result of either: (a) an entity’s decision to terminate an employee’s employment before the normal retirement date; or (b) an employee’s …
AASB 119
Definition
8[6]
Post-employment benefit plans are formal or informal arrangements under which an entity provides post-employment benefits for one or more …
AASB 119
Definition
8[7]
Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient …
AASB 119
Definition
8[8]
Defined benefit plans are post-employment benefit plans other than defined contribution plans. …
AASB 119
Definition
8[9]
Multi-employer plans are defined contribution plans (other than state plans) or defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide …