AASB 119 - Employee Benefits

The following is a list of articles regarding AASB 119 that may be of interest (please note that only members can view Charter articles):

Australian Guidance on AASB 119 Employee Benefits

This guidance was attached to the original version of AASB 119 and was compliant with IFRS at that time, but has since been formally withdrawn by the AASB in the interests of aligning the text of the AASB standard with that of IAS 19. As such it now has no official status however the Institute believes that the material contained therein continues to provide useful guidance to assist members applying AASB 119 within the Australian context and so it is made available here to assist in this regard.
Charter July 2004: "Defined benefits", Sean Hill CA

The move to Pending Standard AASB 119 will affect employer sponsors of defined benefit plans. We look at the likely impact of the new standard.