Accounting for employee benefits under IFRS

April 2008
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This whitepaper outlines how the conversion to IFRS affects employee benefit plans.
  • IFRS conversion will impact the accounting treatment of compensation and benefit plans
  • A review of the differences between IAS 19 and US GAAP for post-employment benefits which include pensions and other postretirement benefits such as retiree health benefits, and proposed changes to IAS 19
  • Understanding how differences between US GAAP and IAS 19 may impact your company’s benefit plans, income statements, balance sheets and key performance indicators.