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IAS 19 — latest news, discussion & facts — IJR

IAS 19

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IAS 19

international financial reporting standard

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About IAS 19

IAS 19 or International Accounting Standard Nineteen 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.

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