My classmates are very treasured, seeing this vedio very understandable and excellent. May God blessed you for being a good lecturer to us. 🙏👍👍🖐️😊😊😊 #🇵🇭🇵🇭🇵🇭
Thanks Silvia, your summary is very helpful for me to understand IAS 19. it would be more grateful if you could illustrate IAS 19 by practice question and how to present it on PL and BS
according to my study materials it wrote If a defined benefit plan is in surplus, IAS 19 states that the surplus must be measured at the lower of: • the amount calculated as normal (per earlier examples and illustrations) • the total of the present value of any economic benefits available in the form of refunds from the plan or reductions in future contributions to the plan. is this a correct measurement???
Hi Silvia. First of all, I'd like to say thank you for helping us so much with IFRS's. My question is: In the case of a Net Defined Benefit Asset adjusted for the Asset Ceiling. Should that adjustment be recognised in P&L or OCI? According to my understanding, the initial adjustment for the effect of the asset ceiling should be recognised in P&L, and subsequent changes in the effect of the Asset Ceiling are then recognised in OCI. Am I right?
Silvia can you tell me that why "Gratuity payable" is classified as Long term liability, and a portion of it is not classified as current liability (ie can we classify as a current liability or not)?
Because, gratuity playable is expected to pay in future, but we can't split the gratuity as current and non current bcz which employees going to be resigned in following 12 months we can't asses that, therefore total classified as non current as per IAS 1 , based on underlying assumption going concern
Yes, from the accounting point of view. IAS 19 does NOT require you setting up any separate fund. But, maybe it's required by your local legislation - then you should check out. S.
Dear Mario, it all depends on what benefits the employee gets. If it's just the wages or salary, then it's a short-term benefit and is recognized in profit or loss when the employee works (=provides a service). But if the part-time employees get some other benefits, you need to classify them and treat them in the same way as with your regular full-time employees. S.
If in a defined benefit plan the company must pay the agreed upon amount and holds the risk, why would they choose to have defined benefit plans over contribution plans?
Hi Silvia congratulations because is a very very good presentation. By the way can you send me the words of the video, because I have been learn english and is dificult for me understand many parts of the video. Please send me works complete If not is problem for you. Thank you and best regards from Mexico.
My classmates are very treasured, seeing this vedio very understandable and excellent. May God blessed you for being a good lecturer to us. 🙏👍👍🖐️😊😊😊
#🇵🇭🇵🇭🇵🇭
just got it in my head... thanku so much... love from India. 🙏♥️
hi madam,
video lesson on IAS19, Part 2 Projected unit credit methods, is not assessible in your channel. help me to get link, please .
Thanks Silvia, your summary is very helpful for me to understand IAS 19. it would be more grateful if you could illustrate IAS 19 by practice question and how to present it on PL and BS
Yes i agree with Thuy. Please touch on it. Thanks
Thank you Silvia for your videos! Keep up the good work!
according to my study materials it wrote If a defined benefit plan is in surplus, IAS 19 states that the surplus must be measured at the lower of:
• the amount calculated as normal (per earlier examples and illustrations)
• the total of the present value of any economic benefits available in the form of refunds from the plan or reductions in future contributions to the plan.
is this a correct measurement???
Excellent video for my students to have a better idea of how IAS 19 Employee Benefits work THANK YOU
Can u explain IAS26 plz
Is the video still relevant and up to date considering the changes and updates to IAS 19 last year.
very nice job,
what do you do in job?
This summary is lovely
Hi Silvia. First of all, I'd like to say thank you for helping us so much with IFRS's.
My question is: In the case of a Net Defined Benefit Asset adjusted for the Asset Ceiling. Should that adjustment be recognised in P&L or OCI?
According to my understanding, the initial adjustment for the effect of the asset ceiling should be recognised in P&L, and subsequent changes in the effect of the Asset Ceiling are then recognised in OCI. Am I right?
Silvia can you tell me that why "Gratuity payable" is classified as Long term liability, and a portion of it is not classified as current liability (ie can we classify as a current liability or not)?
Because, gratuity playable is expected to pay in future, but we can't split the gratuity as current and non current bcz which employees going to be resigned in following 12 months we can't asses that, therefore total classified as non current as per IAS 1 , based on underlying assumption going concern
Hope you understand
Your presentation is waw.It has helped me a lot.Thanks
Great summary of IAS 19. Finally it makes sense to me. Thank you!!!!!
Hi there, is it possible to accrue defined retirement obligation without setting up a retirement fund?
Yes, from the accounting point of view. IAS 19 does NOT require you setting up any separate fund. But, maybe it's required by your local legislation - then you should check out. S.
Thanks Silvia
mam all your explanations are to gud. do you all such presentation for all AS
madam can u pls explain the application of ias 19 to a scenario where part time employee are hired by a company?
Dear Mario, it all depends on what benefits the employee gets. If it's just the wages or salary, then it's a short-term benefit and is recognized in profit or loss when the employee works (=provides a service).
But if the part-time employees get some other benefits, you need to classify them and treat them in the same way as with your regular full-time employees. S.
If in a defined benefit plan the company must pay the agreed upon amount and holds the risk, why would they choose to have defined benefit plans over contribution plans?
the essence is to be able to retain best hands
Great lecture, understood everything. Cheers!
Can you Please Illustrate Example and Calculation...
u get room u want hall
Hi Silvia congratulations because is a very very good presentation. By the way can you send me the words of the video, because I have been learn english and is dificult for me understand many parts of the video. Please send me works complete If not is problem for you. Thank you and best regards from Mexico.
Excellent! very helpful! thank you do much! God bless you@
Thank you up loading
very well presented
very nice explanation !
Ahhh so many things to dietermine..
many thanks
Well done!
thank you hey
Super!!!!!!! Thanks
Very helpful!!!!
Yesssssss!!!!