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Details

  • Service: Audit
  • Type: Business and industry issue
  • Date: 7/12/2011

First Impressions: Employee benefits 

The amended employee benefits standard IAS 19 Employee Benefits, published on 16 June 2011, is the result of a lengthy process of post-employment benefit accounting considerations. The amended standard has an effective date of annual periods beginning on or after 1 January 2013.
Employee benefits
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