Chuẩn mực kế toán quốc tế IAS 19

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Chuẩn mực kế toán quốc tế IAS 19

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This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 19 Employee Benefits was issued by the International Accounting Standards Committee in February 1998. In May 1999 IAS 19 was amended by IAS 10 (revised 1999) Events After the Balance Sheet Date, and it was again amended in 2000. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. The IASB has issued the following amendments to IAS 19: • • Employee Benefits: The Asset...

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