Topic 11 · IAS 19
Employee benefits & pensions
How short-term pay, defined contribution and defined benefit pensions, other long-term benefits and termination benefits are recognised, measured and disclosed.
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- 2021-03-30TFRS / BOBİ FRSThe KGK republished BOBİ FRS as the 2021 version; Bölüm 20 Çalışanlara Sağlanan Faydalar keeps the kıdem tazminatı provision model, with the medium-versus-large simplified measurement distinction, rather than adopting the TMS 19 single actuarial model for every entity. Effective 2021-01-01.
- 2018-08-28US GAAPASU 2018-14: Disclosure Framework — Changes to the Disclosure Requirements for Defined Benefit PlansRemoves some existing ASC 715-20 disclosures (e.g. amounts expected to be returned to the employer, certain related-party detail) and adds others (weighted-average interest crediting rates for cash balance plans, an explanation of significant gains and losses affecting the benefit obligation). Effective for fiscal years ending after 15 December 2020 for public business entities, after 15 December 2021 for other entities. Effective 2020-12-15.
- 2018-02-07IFRSClarifies that when a plan amendment, curtailment or settlement occurs during the period, an entity uses updated actuarial assumptions to determine current service cost and net interest for the remainder of the period, and updates the effect of the asset ceiling separately. Effective for periods beginning on or after 1 January 2019. Effective 2019-01-01.
- 2016-03-11HGBAmends § 253 Abs. 2 HGB so that pension provisions are discounted using the average market interest rate of the last ten financial years rather than the seven-year average used for other provisions, and adds the § 253 Abs. 6 disclosure and distribution-restriction requirement for the resulting difference. Applies for fiscal years ending after 31 December 2015. Effective 2016-01-01.
- 2009-04-01Dutch GAAPThe Council for Annual Reporting replaced the prior IAS-19-influenced model for pensions with the obligation approach, under which the employer's recognised obligation follows the financing agreement with the pension provider rather than a modelled actuarial defined benefit obligation. Effective for financial years beginning on or after 1 January 2010. Effective 2010-01-01.