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Course Work - Essay Example

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The IFRS mainly refers to the entire body of the International Accounting Standards Board, which has developed the IAS 19 which mainly deals with the…
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Download file to see previous pages The main objective of the IAS19 was to provide the accounting and disclosure for the benefits for employees. The benefits for employees refer to all kinds of considerations that are given to the employees by the company for the services that are rendered to the company. The main aim of this standard is to account for the expenses for the employee benefits in the period that it was earned rather than in the period when it is paid or payable. This allows the finances to be in place and to ensure that the expenses are recorded in the actual period rather than in any other payable period.
IASB plays a major role in the development of the amendments for the IAS 19. There are a number of amendments that the IASB has brought into the IAS 19 and Sir David Tweedie, IASB Chairman had mentioned, ‘Pension costs are one of the most complex and obscure areas of accounting. The amendment issued today allows entities to choose a simpler, more transparent method of accounting than is commonly adopted at present. I hope that many entities will take the opportunity of improving their financial reporting in this way’ (International Accounting Standards Board, 2004).
As mentioned earlier, the basic principle of IAS 19 is, ‘The cost of providing employee benefits should be recognised in the period in which the benefit is earned by the employee, rather than when it is paid or payable’ (Deolitte, 2010). Considering the standards there are a few differences that need to be considered and understood. These are as discussed below:
a) Short term Benefits: There refer to the employee benefits that are required to be settled within the twelve months that the employee renders services. The benefits that classify under this heading include salaries, wages and other benefits like sick leave, bonuses and non monetary benefits as well. This does not require any actuarial valuation hence there is no need and ...Download file to see next pagesRead More
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Course work
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