Audit and assurance

Practical guide to IFRS 

May 2013

IAS 19 (revised) significantly affects the reporting of employee benefits

The revised standard on accounting for employee benefits is mandatory for years commencing on or after 1 January 2013. The most significant effect of the changes is on defined benefit plans and other post-employment benefits; however, termination benefits and other employee benefits are also affected.
Contacts
Donna Dong
Beijing
Tel: +[86] (10) 6533 5661 Email