218 paragraphs found in AASB 119
The objective of this Standard is to prescribe the accounting and disclosure for employee benefits. The Standard requires an entity to recognise: (a) a liability when an employee has provided service in exchange for employee benefits to be paid in the …
AusCF entities are: (a) not-for-profit entities; and (b) for-profit entities that are not applying the Conceptual Framework for Financial Reporting (as identified in AASB 1048 Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ …
This Standard shall be applied by an employer in accounting for all employee benefits, except those to which AASB 2 Share-based Payment …
This Standard does not deal with reporting by employee benefit plans (see AASB 1056 Superannuation Entities ). …
The employee benefits to which this Standard applies include those provided: (a) under formal plans or other formal agreements between an entity and individual employees, groups of employees or their representatives; (b) under legislative requirements, or …
Employee benefits include: (a) short-term employee benefits, such as the following, if expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related services: (i) wages, salaries …
Employee benefits include benefits provided either to employees or to their dependants or beneficiaries and may be settled by payments (or the provision of goods or services) made either directly to the employees, to their spouses, children or other …
An employee may provide services to an entity on a full-time, part-time, permanent, casual or temporary basis. For the purpose of this Standard, employees include directors and other management …
The following terms are used in this Standard with the meanings specified: …
Employee benefits are all forms of consideration given by an entity in exchange for service rendered by employees or for the termination of …