51 paragraphs found in AASB 119
… Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the …
… substance of the plan as derived from its principal terms and conditions. …
… Short-term employee benefits are employee benefits (other than termination benefits) that are expected to be settled wholly …
… to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. …
… The formal terms of a defined benefit plan may permit an entity to terminate its obligation under the plan. Nevertheless, it is usually difficult for an entity to terminate its obligation under a plan (without payment) if …
… Plan assets comprise: (a) assets held by a long-term employee benefit fund; and (b) qualifying insurance …
… account not only for its legal obligation under the formal terms of a defined benefit plan, but also for any …
… for various reasons including holidays, sickness and short-term disability, maternity or paternity, jury service and …
… (b) the benefit is provided in accordance with the terms of an employee benefit plan. …
… on a basis that reflects: (a) the benefits set out in the terms of the plan (or resulting from any constructive obligation that goes beyond those terms) at the end of the reporting period; (b) any estimated …