IAS 19: employee benefits

Plain-English guides to IAS 19 employee benefits, each with a worked example.

IAS 19 covers short-term benefits, pensions and other employee benefits. 1 guide, all free.

1 guide

IAS 19 employee benefits and defined benefit plans4 minute readIAS 19 employee benefits explained: short-term benefits, defined contribution and defined benefit plans, net interest, remeasurements and an example.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.