51 paragraphs found in AASB 119
… One form of other long-term employee benefit is long-term disability benefit. If the level of benefit depends on … is recognised when an event occurs that causes a long-term disability. …
… future benefit changes that are set out in the formal terms of a plan (or a constructive obligation that goes beyond those terms) at the end of the reporting period. This is the case … the future; (b) the entity is obliged, by either the formal terms of a plan (or a constructive obligation that goes …
… Other long-term employee benefits are all employee benefits other than short-term employee benefits, post-employment benefits and termination benefits. …
… An entity determines the discount rate and other financial assumptions in nominal (stated) terms, unless estimates in real (inflation-adjusted) terms are more reliable, for example, in a hyperinflationary …
… contribution plan or a defined benefit plan under the terms of the plan (including any constructive obligation that goes beyond the formal terms). …
… The measurement of other long-term employee benefits is not usually subject to the same … requires a simplified method of accounting for other long-term employee benefits. Unlike the accounting required for …
… Other long-term employee benefits include items such as the following, … in which the employees render the related service: (a) long-term paid absences such as long-service or sabbatical leave; (b) jubilee or other long-service benefits; (c) long-term disability benefits; (d) profit-sharing and bonuses; …
… An entity need not reclassify a short-term employee benefit if the entity’s expectations of the … whether the benefit still meets the definition of short-term employee benefits. …
… benefit obligations (both funded and unfunded) shall be determined by reference to market yields at the end of the … in that currency shall be used. The currency and term of the corporate bonds or government bonds shall be consistent with the currency and estimated term of the post-employment benefit obligations. …
… an entity uses current market rates of the appropriate term to discount shorter-term payments, and estimates the discount rate for longer …