IAS 19 Explained | Employee Benefits (Defined Benefit vs Defined Contribution) скачать в хорошем качестве

IAS 19 Explained | Employee Benefits (Defined Benefit vs Defined Contribution)

In this video, we explain IAS 19 – Employee Benefits in a clear, exam-friendly way. You’ll understand the different types of employee benefits, how to account for them, and the key difference between Defined Contribution and Defined Benefit plans. We also cover measurement, recognition, and the most important disclosures. ✅ What you’ll learn: Scope and objective of IAS 19 Types of employee benefits: short-term, post-employment, other long-term, termination benefits Defined Contribution vs Defined Benefit (core differences) Defined Benefit accounting: present value of obligation, plan assets, actuarial assumptions Net interest and service cost components Remeasurements (actuarial gains/losses) and where they go (OCI) Common exam areas + practical understanding Subscribe to ACADX for more IAS/IFRS standards explained step-by-step. Chapters Introduction Scope and Objective of IAS 19 Types of Employee Benefits (Overview) Short-term Employee Benefits Post-employment Benefits (Introduction) Defined Contribution Plans (Accounting) Defined Benefit Plans (Why they’re complex) Measuring the Defined Benefit Obligation Plan Assets and Net Defined Benefit Position Profit or Loss Components (Service cost + Net interest) Remeasurements and OCI (Actuarial gains/losses) Past Service Cost and Plan Amendments Termination Benefits Key Disclosures (What to remember) Common Exam Traps + Quick Recap #IAS19 #EmployeeBenefits #IFRS #Accounting #ACCA #DefinedBenefit #DefinedContribution #FR #SBR #ACADX