Relevant bibliographies by topics / IAS 26 "Employee Benefits"

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'IAS 26 "Employee Benefits"'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "IAS 26 "Employee Benefits""

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Pavelko, Olha, Volodymyr Blyshchyk, and Andriy Savchuk. "PAYROLL ACCOUNTING OF CONSTRUCTION COMPANIES: ASPECTS OF ORGANIZATION AND AUTOMATION IN COMPETITIVENESS POTENTIAL MANAGEMENT." Bulletin National University of Water and Environmental Engineering 1, no. 101 (2023): 98–115. http://dx.doi.org/10.31713/ve1202310.

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The terms of the purpose, composition of benefits and scope of application according to National Accounting Standard 26 «Employee Benefits» and IAS 19 are compared in the article. The stages of accounting policy formation are outlined. The forms and systems of labor remuneration in construction are studied. The most commonly used software product for payroll accounting is analyzed, its components and capabilities are highlighted. The internal regulations that determine the procedure for organizing payroll accounting at a construction company are characterized. The problems that affect the fact
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Otavová, Milena, and Jana Gláserová. "Employee benefits under IAS/IFRS and the Czech accounting legislation, the tax point of view including." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 6 (2009): 179–88. http://dx.doi.org/10.11118/actaun200957060179.

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The regulation of employee benefit is limited in the Czech Accounting Legislation. There are only short-term employee benefits – wages, salaries, when employees has rendered services to an entity during a period – month. Entities could create funds from a net profit –fund for social and cultural benefits which could serve as source of social services financing for employees. There are employee benefits defined very extensive in IAS/IFRS. It is IAS 19 – Employee Benefits which defines four Gross of employee benefits: short-term employee benefits, post employment benefits, other long –term emplo
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Selimović, Jasmina, and Benina Veledar. "IMPACT OF IAS 19 ACTUARIAL CALCULATIONS’ ON FINANCIAL PERFORMANCE: EVIDENCE FROM PUBLIC ENTERPRISES IN FEDERATION OF BOSNIA AND HERZEGOVINA." Ekonomska misao i praksa 30, no. 1 (2021): 267–83. http://dx.doi.org/10.17818/emip/2021/1.13.

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International Accounting Standard 19 - Employee Benefits outlines the accounting requirements for employee benefits, including short-term benefits, post-employment benefits, other long-term benefits and termination benefits. The standard establishes the principle that the cost of providing employee benefits should be recognized in the period in which the benefit is earned by the employee, rather than when it is paid or payable, and outlines how each category of employee benefits is measured. Aim of the paper is to determine the degree of IAS 19 implementation in Federation of Bosnia and Herzeg
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Sidantha, Bagus, Nurmala Ahmar, and JMV Mulyadi. "PENYAJIAN PENDAPATAN KOMPREHENSIF LAIN: INVESTIGASI PADA INDUSTRI INFRASTRUKTUR DAN UTILITAS." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 2 (2018): 59–71. http://dx.doi.org/10.34204/jiafe.v2i2.544.

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The purpose of this study was to investigate how the implementation of the presentation of other comprehensive income (OCI) after IFRS implementation in the industrial sector of infrastructure and utility that is listed in the Indonesia Stock Exchange in 2012-2015. The samples were processed as many as 48 companies. OCI component is observed on foreign exchange IAS 10, IAS 24, employee benefits, IAS 55 available for sale and cash flow hedges, IAS 16/19 revaluation of tangible and intangible, and SFAS 15 associations and venture. These research data analysis methods were using cross tabulation
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Trklja, Radmila, Milan Trklja, and Bojan Labović. "Accounting and tax treatment of reservation." Ekonomski signali 15, no. 1 (2020): 91–106. http://dx.doi.org/10.5937/ekonsig2001091t.

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At the end of the reporting period, when preparing financial statements, it is necessary to pay attention to whether the financial statements include all expenses of the accounting period. Provisions are recognized as an expense in the period only when their recognition in the current period meets certain requirements prescribed by accounting standards. The use of provisions is usually recorded by forming a liability to the supplier, employee and other persons by directly reducing the provision, is the cost is recorded in the Income Statement. IAS 37 Reservation, Contingent Liabilities and Con
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Livanova, R. V., and Y. A. Markina. "Application of IAS 19 Employee Remuneration in Domestic Accounting Practice." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (March 1, 2021): 16–22. http://dx.doi.org/10.33920/sel-11-2103-02.

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The key definitions of IAS 19 “Employee Benefits” are given and the interpretation of the provisions of the standard in relation to domestic accounting practice is presented. Proposals have been put forward for reorganizing the wage system and introducing into the practice of domestic companies the principles of forming workers’ retirement benefits. Formation of a pension system that would provide social guarantees to employees at the onset of retirement age.
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Livanova, R. V., and Yu A. Markina. "Application of IAS 19 employee remuneration in domestic accounting practice." Normirovanie i oplata truda v sel'skom hozyajstve (Rationing and remuneration of labor in agriculture), no. 2 (January 10, 2022): 28–34. http://dx.doi.org/10.33920/sel-06-2202-02.

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The key definitions of IAS 19 “Employee Benefits” are given and the interpretation of the provisions of the standard in relation to domestic accounting practice is presented. Proposals have been put forward for reorganizing the wage system and introducing into the practice of domestic companies the principles of forming workers’ retirement benefits. Formation of a pension system that would provide social guarantees to employees at the onset of retirement age.
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Anantharaman, Divya, and Elizabeth C. Chuk. "The Economic Consequences of Accounting Standards: Evidence from Risk-Taking in Pension Plans." Accounting Review 93, no. 4 (2017): 23–51. http://dx.doi.org/10.2308/accr-51937.

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ABSTRACT Experts have long conjectured that pension accounting rules, by which pension expense depends on a managerial estimate that is directly tied to the riskiness of plan assets (i.e., the expected rate of return, or ERR, on plan assets), encourage risk-taking with pension investments. The recent passage of IAS 19, Employee Benefits (Revised) (hereafter, IAS 19R) eliminates the ERR and replaces it with a managerial estimate unrelated to plan asset riskiness (the discount rate). We demonstrate that a sample of Canadian firms affected by IAS 19R reduces risk-taking in pension investments pos
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Akresh, Murray S., and Kevin P. Hassan. "The new IAS 19: Understanding the emerging rules for employee benefits accounting." Journal of Corporate Accounting & Finance 10, no. 1 (1998): 57–69. http://dx.doi.org/10.1002/(sici)1097-0053(199823)10:1<57::aid-jcaf6>3.0.co;2-7.

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McNally, Bridget, Anne M. Garvey, and Thomas O’Connor. "Valuation of defined benefit pension schemes in IAS 19 employee benefits - true and fair?" Journal of Financial Regulation and Compliance 27, no. 1 (2019): 31–42. http://dx.doi.org/10.1108/jfrc-03-2018-0048.

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PurposeThis paper aims to argue that the accounting standards’ requirements for the valuation of defined benefit pension schemes in the financial statements of scheme sponsoring companies potentially produce an artificial result which is at odds with the “faithful representation” and “relevance” objectives of these standards.Design/methodology/approachThe approach is a theoretical analysis of the relevant reporting standards with the use of a practical example to demonstrate the impact where trustees adopt a hedged approach to portfolio investment.FindingsWhere a pension fund engages in asset
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Dissertations / Theses on the topic "IAS 26 "Employee Benefits""

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Вакарчук, В. В. "Порівняння виплат працівникам за П(С)БО 26 та МСБО 19". Thesis, Сумський державний університет, 2015. http://essuir.sumdu.edu.ua/handle/123456789/43797.

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Облік виплат працівникам – це невід’ємна частина діяльності підприємства, саме тому, у системі бухгалтерського обліку, він займає одне з центральних місць, так як виплати працівниками, по-перше – це основне джерело доходів робітників, по-друге, - за їх допомогою здійснюється контроль за споживанням та оплатою праці, по-третє, - є ефективним важелем управління економікою, як у Європі, так і Україні. Тому актуальним питанням є виявлення спільних та відмінних ознак з обліку виплат працівникам відповідно до міжнародних і національних положень бухгалтерського обліку.
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Bocáková, Michaela. "Vykazování zaměstnaneckých benefitů dle standardu IAS 19 a české účetní legislativy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319425.

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The aim of this diploma thesis is the comparison of the international accounting standard IAS 19 and the accounting regulation of the Czech Republic with the specific focus on benefit reporting and analysis of selected companies. In contrast to international standards, the Czech regulation was analysed from multiple aspects. The comparison of both systems was shown on specific benefits selected from the chosen companies. The result of this comparison is a series of recommendations for both companies and their impact on the financial statement.
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Andersson, Jesper, and Joakim Söderqvist. "Effekten av IAS 19 för värderingsmodellernas prognostiseringsförmåga och det observerade aktiepriset." Thesis, Södertörns högskola, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-38356.

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Denna kandidatuppsats testar förmånsredovisningen IAS 19 på marknadens observerade aktiepris för företag listade på OMX30. Syftet är att analysera effekten av IAS 19R på tre absoluta aktievärderingsmodeller, diskonterade kassaflödesmodellen, utdelningsdiskonteringsmodellen och residualvinstmodellen. Dessutom, om löner och annan ersättning samt avsättningar till pension inom IAS 19 har haft en positiv effekt på de observerade aktiepriserna. Metoderna som har använts för att testa precisionen av modellerna är reella och absoluta prognosfeltermsberäkningar. Vidare, för att testa effekten av anstä
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Béliková, Pavlína. "Zaměstnanecké benefity z pohledu českého účetnictví a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359722.

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The thesis deals with the issue of employee benefits from accounting and tax point of view. At the beginning of the thesis there are several views on how employee benefits can be broken down and types to improve their efficiency. The thesis further defines how the employee benefits can be charged in the Czech accounting regulations. The content is the analysis of the most frequently provided employee benefits, on the basis of which are described in the next chapter the most frequent types of benefits, their tax regime and accounting capture. Everything is illustrated in practical examples. Ano
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Johansenová, Ann-Katie. "Zaměstnanecké benefity z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360335.

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The thesis focuses on the accounting and tax perspective of employee benefits. The opening section of the work contains basic definitions of terms related to renumeration of employees and describes legal regulations of benefits especially within the Labour Code and Act on Income Tax. The part dedicated to tax solution of employee benefits examines possibilities of tax optimization for employees and employers. Further it includes also an analysis of judicial decisions of the Supreme Administrative Court related to tax disputes between the tax authorities and employers. The final part focuses on
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Сотник, Г. В. "Облік і контроль розрахунків з оплати праці та відрахувань на обов’язкове страхування: організаційно-методичні аспекти та напрями удосконалення» (на прикладі Малого підприємства «Таврія»)". Thesis, 2017. http://dspace.oneu.edu.ua/jspui/handle/123456789/6451.

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У роботі розглядаються теоретичні та практичні питання обліку та контролю розрахунків з оплати праці та відрахувань на обов’язкове страхування; документальний та аналітичний облік; виявлення шляхів покращення системи внутрішнього контролю підприємства за рахунок організації контролю розрахунків з оплати праці. За результатами дослідження запропоновані основні напрямки вдосконалення, сформульовані конкретні рекомендації та пропозиції, щодо усунення існуючих недоліків та покращення стану обліку досліджуваного об’єкту.<br>В работе рассматриваются теоретические и практические вопросы учета и конт
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Miranda, João Pedro Lima. "Plano de Pensões com a apresentação de relatório atuarial segundo a norma IAS 19 (International Accounting Standard 19 – Employee Benefits)." Master's thesis, 2018. http://hdl.handle.net/10451/35531.

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Trabalho de projecto de mestrado em Matemática aplicada à Economia e Gestão, Universidade de Lisboa, Faculdade de Ciências, 2018<br>Os sistemas de fundos de pensões privados têm um papel cada vez mais importante na economia de um país. Dado o clima de incerteza dos sistemas de Segurança Social, a constituição de uma poupança para a reforma constitui não só uma segurança futura para os indivíduos mas também é fundamental para o desenvolvimento dos mercados financeiros e de capitais. Tendo por base esta problemática e a responsabilidade cada vez mais “atribuída” às empresas na vida pós ativa dos
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Books on the topic "IAS 26 "Employee Benefits""

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International Accounting Standards Committee., ed. Revisions to International accounting standards: IAS 12, Income taxes, IAS 19, Employee benefits, IAS 39, Financial instruments: recognition and measurement, and other related standards. International Accounting Standards Committee, 2000.

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International Accounting Standards Committee. Pension plan assets: Proposed limited revisions to international accounting standard : IAS 19 (revised 1998) employee benefits. International Accounting Standards Committee, 2000.

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Board, Accounting Standards. IASB proposals on amendments to International Accounting Standard (IAS)19 Employee benefits: Actuarial gains and losses, group plans and disclosures. ASB Publications, 2004.

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United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management. Fringe benefits: Hearings before the Subcommittee on Taxation and Debt Management of the Committee on Finance, United States Senate, Ninety-eighth Congress, second session, July 26, 27, and 30, 1984. U.S. G.P.O., 1985.

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United States. Congress. Senate. Committee on Finance. Tax treatment of employer-based health insurance: Hearing before the Committee on Finance, United States Senate, One Hundred Third Congress, second session, on S. 1579, S. 1743, S. 1757, S. 1770, April 26, 1994. U.S. G.P.O., 1995.

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United States. Congress. Senate. Committee on Health, Education, Labor, and Pensions. Investing in American workers: The benefits of expanding employee ownership : field hearing of the Committee on Health, Education, Labor, and Pensions, United States Senate, One Hundred Eleventh Congress, second session ... August 26, 2010 (Montpelier, VT). U.S. G.P.O., 2013.

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United States. Congress. House. Committee on Education and Labor. Subcommittee on Labor-Management Relations. Oversight hearing on employee welfare benefit plans: Hearing before the Subcommittee on Labor-Management Relations of the Committee on Education and Labor, House of Representatives, Ninety-eighth Congress, second session, on H.R. 5475 ... hearing held in Washington, DC, on September 26, 1984. U.S. G.P.O., 1985.

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American Bar Association. Section of Corporation, Banking, and Business Law. and National Institute on Employee Benefits (1988 : New York, N.Y.), eds. The Section of Corporation, Banking, and Business Law, the Section of Labor and Employment Law, the Section of Real Property, Probate, and Trust Law, the Section of Taxation, and the Division of Professional Education present employee benefits in bankruptcy : February 25-26, 1988, the Plaza, New York, New York. American Bar Association, 1988.

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United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Employee ownership on hostile takeovers: Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One hundredth Congress, first session, on the benefits and abuses of employee stock ownership plan (ESOP) from a hostile takeover raid, June 26, 1987. U.S. G.P.O., 1987.

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United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Employee ownership on hostile takeovers: Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One hundreth Congress, first session, on the benefits and abuses of employee stock ownership plan (ESOP) from a hostile takeover raid, June 26, 1987. U.S. G.P.O., 1987.

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Book chapters on the topic "IAS 26 "Employee Benefits""

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Buschhüter, Michael, and Andreas Striegel. "IAS 19 – Employee Benefits." In Kommentar Internationale Rechnungslegung IFRS. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_21.

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Lundesgaard, Jon. "Norway. IAS 19 and Employee Benefits: Some Reflections on the Norwegian Experience." In IFRS in a Global World. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_23.

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Petelczyc, Janina. "Pension and Sustainability: The Case of Employee Capital Plans in Poland." In AIDA Europe Research Series on Insurance Law and Regulation. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-72186-1_10.

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Abstract The future of pensioners depends not only on the level of benefits they receive but also on climate conditions. Financial institutions, including insurance and pension funds, have the potential to significantly impact the mitigation or acceleration of anthropogenic climate change through their investment policies (Monasterolo, Ann Rev Resour Econ 12:299–320, 2020; Shrivastava et al., Organ Environ 32:26–40, 2019). It is, therefore, important to ensure that savings in capital pension funds do not finance a future that will be more difficult to live in. While ethical funds in Poland are
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"IAS 19 Employee Benefits and IAS 26 Accounting and Reporting by Retirement Benefit Plans." In IFRS Essentials. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119207917.ch12.

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"Employee Benefits (IAS 19)." In International Trends in Financial Reporting under IFRS. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197102.ch25.

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"Employee Benefits (IAS 19)." In Understanding IFRS Fundamentals. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197690.ch13.

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"Employee Benefits (IAS 19)." In IFRS Practical Implementation Guide and Workbook. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200543.ch13.

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"Trends in Employee Benefits." In The Balanced Engineer. CRC Press, 2018. http://dx.doi.org/10.1201/9781482281026-26.

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Crowe, Jonathan, and Tony Bradshaw. "Employee benefits and share-based payments." In Financial Accounting, Reporting & Analysis. Oxford University Press, 2017. http://dx.doi.org/10.1093/hebz/9780198745310.003.0020.

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This chapter covers accounting and reporting for both short- and long-term employee benefits, particularly on the key issues of defined benefit pension plans and share-based payments. It starts with the introduction of the different types of employee benefits including bonuses, holiday pay, sick pay, retirement benefit plans, and defined benefit plans. Then it considers the accounting treatments for those benefits. The different share-based payment arrangements, and how they are accounted for and disclosed in financial statements, are also discussed extensively. The International Accounting St
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Voloshyna, Oksana. "FORMATION OF INFORMATION AND COMMUNICATIVE COMPETENCE OF FUTURE AGRARIAN SPECIALISTS IN HIGHER EDUCATION INSTITUTIONS." In Theoretical and practical aspects of the development of modern scientific research. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-195-4-25.

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Nowadays, Ukraine’s education system is experiencing global changes that require innovative approaches to the management of educational institutions. In addition, modern requirements for the management of educational institutions, the quality of the education system require a high level of professionalism from all participants of the educational process, especially future specialists. Current social processes taking place in our country have caused an urgent need to increase the level of information and communication competence of future specialists in agriculture, education and pedagogy, who
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Conference papers on the topic "IAS 26 "Employee Benefits""

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"Benefits of the Employee in the Small-Scale Garments Business." In Multi-Disciplinary Manila (Philippines) Conferences Jan. 26-27, 2017 Cebu (Philippines). Universal Researchers (UAE), 2017. http://dx.doi.org/10.17758/uruae.uh0117437.

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KUZIOR, Aleksandra. "Optimizing Financial Market Stability through AI-Based Risk Management." In Terotechnology XIII. Materials Research Forum LLC, 2024. http://dx.doi.org/10.21741/9781644903315-26.

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Abstract. This study examines the impact of AI-based risk management on financial market stability, utilizing both econometric analysis and real-world case studies. The research focuses on financial institutions such as JPMorgan Chase, Goldman Sachs, BlackRock, and others that have successfully implemented Artificial intelligence (AI) algorithms to analyze market trends and trading patterns, leading to more informed investment decisions and better overall portfolio performance. The econometric analysis reveals a positive and statistically significant relationship between AI-based risk manageme
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Reports on the topic "IAS 26 "Employee Benefits""

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Gómez-Lobo, Andrés, Santiago Sánchez González, and Vileydy González Mejia. Means-tested transit subsidies in Latin America. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004532.

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This paper reviews three targeted transit subsidies applied in Latin America. The Vale Transporte scheme in Brazil is the oldest, having been introduced in 1985. Household survey data for 26 metropolitan areas were used to estimate the distributional impact of the Vale Transporte. The results indicate that this program is badly targeted to low-income individuals. In 19 of the 26 cities, this subsidy is regressive. The reason is that only formal sector workers are eligible for this benefit while many low-income individuals work in the informal sector in Brazil. In addition, since this subsidy i
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Keane, Claire, Anousheh Alamir, Frances McGinnity, Richard O'Shea, and Helen Russell. Child Related Leave: Usage and Implications for Gender Equality. ESRI, 2024. https://doi.org/10.26504/jr12.

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Child-related leave can have important implications for parents and children. Increases in leave duration and benefits reduces the likelihood of parents developing depressive symptoms, have been found to improve maternal and child health, and links have been found between generous maternity leave benefits and reductions in child mortality. Child-related leave policy also has a role to play in the gender income gap, which often starts after the birth of a child. It can protect the employment relationship for mothers and assist them in returning to a job of the same level and pay. It can also al
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Tek, Muytieng, Sorsesekha Nok, and Phal Chea. Faculty Engagement in Cambodian Higher Education Internationalisation. Cambodia Development Resource Institute, 2022. https://doi.org/10.64202/wp.135.202212.

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Internationalisation is known to contribute to higher education development, particularly through the integration of international, inter-cultural or global dimensions into the purpose, functions, or delivery of higher education institutions (Knight 2004). Within this inter-connected world, higher education institutions are pressured to produce quality human resources with global citizenship characteristics. Students have benefited greatly from this process as they can have access to international/regional standards of education services and the opportunity to be exposed to other countries, pe
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Madhur, Srinivasa. Cambodia’s Skill Gap: An Anatomy of Issues and Policy Options. Cambodia Development Resource Institute, 2014. https://doi.org/10.64202/wp.98.201408.

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There is growing consensus that an emerging skill gap could impose human costs and constraints on Cambodia’s economic growth and development. The country is facing a shortage of skilled human resources even for low-to-medium skill intensive industries. There is a widening gap between the skills that industries and businesses need and what the education institutions, whether academic or vocational training, are producing. Cambodia’s skill gap is emerging at a time when the Association of Southeast Asian Nations (ASEAN) is preparing to launch the ASEAN Economic Community (AEC) in 2015. The AEC w
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Lunn, Pete, Marek Bohacek, Jason Somerville, Áine Ní Choisdealbha, and Féidhlim McGowan. PRICE Lab: An Investigation of Consumers’ Capabilities with Complex Products. ESRI, 2016. https://doi.org/10.26504/bkmnext306.

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Executive Summary This report describes a series of experiments carried out by PRICE Lab, a research programme at the Economic and Social Research Institute (ESRI) jointly funded by the Central Bank of Ireland, the Commission for Energy Regulation, the Competition and Consumer Protection Commission and the Commission for Communications Regulation. The experiments were conducted with samples of Irish consumers aged 18-70 years and were designed to answer the following general research question: At what point do products become too complex for consumers to choose accurately between the good ones
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