51 paragraphs found in AASB 119
… 19 explain how an entity shall apply paragraph 11 to short-term employee benefits in the form of paid absences and …
… Assets held by a long-term employee benefit fund are assets (other than …
… Standard does not require specific disclosures about short-term employee benefits, other Australian Accounting …
… does not require specific disclosures about other long-term employee benefits, other Australian Accounting …
… the entity shall recognise the undiscounted amount of short-term employee benefits expected to be paid in exchange for …
… from employees or third parties set out in the formal terms of the plan either reduce service cost (if they are …
… For other long-term employee benefits, an entity shall recognise the net …
… Because termination benefits are not provided in exchange for … 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 …
… of the funding arrangements, including the method used to determine the entity’s rate of contributions and any minimum … to the plan for other entities’ obligations under the terms and conditions of the multi-employer plan. (c) a … of future contributions, including the basis used to determine that deficit or surplus and the implications, if …
… 1048 Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …