51 paragraphs found in AASB 119
… render the related service, those payments are other long-term employee benefits (see paragraphs 153–158 ). …
… statements if the entity is obliged, by either the formal terms of a plan (or a constructive obligation that goes beyond those terms) or legislation, to use any surplus in the plan for …
… future benefit changes that are not set out in the formal terms of the plan (or a constructive obligation) at the end …
… disclose the significant actuarial assumptions used to determine the present value of the defined benefit obligation … (see paragraph 76 ). Such disclosure shall be in absolute terms (eg as an absolute percentage, and not just as a …
… or bonus plan when, and only when: (a) the formal terms of the plan contain a formula for determining the amount of the benefit; (b) the entity determines the amounts to be paid before the financial …
… plans to close a factory in ten months and, at that time, terminate the employment of all of the remaining employees … factory to complete some contracts, it announces a plan of termination as follows. Each employee who stays and renders … until the closure of the factory will receive on the termination date a cash payment of CU30,000. Employees …
… An entity shall recognise the expected cost of short-term employee benefits in the form of paid absences under …
… Short-term employee benefits include items such as the following, …
… available to users of the financial statements on the same terms as the financial statements of the entity and at the …
… and measuring the surplus or deficit in an other long-term employee benefit plan, an entity shall apply paragraphs …