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IAS 19
IAS19 or International Accounting Standard Nineteen is an accounting rule concerning employee benefits under the IFRS rules set by the International Accounting Standards Board. In this case, "employee benefits" includes wages and salaries as well as pensions, life insurance, and other perquisites.
The rules in IAS19 explains the accounting for longer term employee benefits and post employment plans such as defined benefit retirement plans. Accordingly, most of the standard is taken up with explaining the rules for long term employee benefits.
==Defined benefit pension plans as a type of post-employment benefit plan==
Defined benefit pension plans will offer various types of benefit according to the mode by which the employee leaves the employer. For example, if the employee remains in employment until the employee’s retirement age, the employee may be entitled to a pension, often calculated by reference to the employee’s average salary in the period running up to their exit. The pension might be payable for the remainder of the employee’s life, and when he or she dies, at a reduced rate to the employee's spouse for the remainder of his or her life. But if the employee were to leave service before being entitled to a pension, he or she might receive a benefit such as a return of contributions, or a deferred pension payable from normal retirement age, depending on length of service. In many cases, defined benefit pension plans are funded and hold assets in order to meet those promised benefits. A defined benefit pension plan is an example of a post-employment benefit plan.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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