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Guide to Conducting an IAS 19 Valuation of Employee Benefits
International Accounting Standard no. 19 (“IAS 19”) is the Standard governing employee benefits.
IAS 19 prescribes the accounting for, and disclosure of, employee benefits. The Standard suggests the method to be used to recognize the liability and the expense in the Financial Statements.
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Topics that are covered...
Understanding IAS 19
Methodology
Assumptions
Process
Data Requirements
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