IAS 19: Employee benefits
The accounting standard IAS 19 sets out the accounting treatment and disclosure for employee benefits. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
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Full text standard
Unaccompanied version of IAS 19
The International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website. Free registration is required.
This unaccompanied version does not include additional content that accompanies the full standard, such as illustrative examples, implementation guidance and bases for conclusions.
IAS 19 – Employee Benefits
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.
Employee benefits (including pensions)
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
ICAEW guidance and support
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
IFRS checklists and model financial statements
Online disclosure checklists, general IFRS illustrative statements and compliance questionnaires collected by the ICAEW Library.
Company Reporting (Croner-i)
The ICAEW Library can provide examples of real-life company reports to help keep you up-to-date with reporting practices and benchmark your financial reporting compliance. As well as extracts from reports filed by all major public companies, Company Reporting also offers weekly CR Monitor Reports detailing changes to reporting practice and a broader monthly CR Review.
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IFRS 2018: Interpretation and application of IFRS standards
This Wiley guide has been fully updated to help practitioners apply and comply with the latest international financial reporting standards. It provides detailed guidance along with illustrative examples. The chapter on employee benefits covers:
|7 February 2018||International Accounting Standards Board issues narrow-scope amendments to pension accounting
Press release issued by the IASB on 7 February 2018 announcing amendments that specify how companies determine pension expenses when there are changes to a defined benefit pension plan.
|18 June 2015||IASB proposes narrow-scope amendments for pension accounting
Press release issued by the IASB on 18 June 2015 announcing the exposure draft Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14).
|25 September 2015||IASB concludes the Annual Improvements to IFRSs 2012–2014 Cycle
Project update issued by the IASB on 25 September 2014 announcing amendments affecting IFRS 5, IFRS 7, IAS 19 and IAS 34.
|21 November 2013||IASB publishes narrow-scope amendments to IAS 19 Employee Benefits
Project update issued on 21 November 2013.
|16 June 2011||IASB introduces improvements to the accounting for post-employment benefits
Press release issued by the IASB on 16 June 2011.
|29 April 2010||IASB proposes improvements to defined benefit pensions accounting
Press release issued by the IASB on 29 April 2010.
Guides and publications
Some guides and comparisons that we link to may pre-date the latest amendments to this standard. While these resources contain useful information, please treat them with appropriate caution.
Accounting for pensions 2019
Lane Clark and Peacock, May 2019
Annual report analysing FTSE 100 companies' pension disclosures. Sections cover IAS 19 benchmarking, accounting developments with a focus on IAS 19 auditing and IFRIC 14, executive pension provision, and wider issues affecting the sector. Previous editions of the report are available for: 2018, 2018 Autumn report, 2017, 2016, 2015, and 2014.
IAS 19 (revised) significantly affects the reporting of employee benefits
Practical guide from PwC, updated in January 2014, examining the impact of amendments to the standard.
New on the Horizon – Defined benefit plans
Guide from KPMG published in May 2010 on the proposed amendments to IAS 19.
IAS 19 - the changes and effects
Article first published in the August 2011 edition of Accounting and Business magazine.
How European Companies are Applying IAS 19 on Pension Accounting in the First Year of Application (FEE)
FEE survey on the application of IAS 19 (published 2001). The publication also includes a survey of national legislation and standards for pension accounting across Europe.
Related IFRIC Interpretations
IFRIC 14: IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
Summaries of Interpretations: IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
Summary and history from Deloitte IAS Plus.
IFRS Briefing Sheet: Issue 71
Briefing sheet published by KPMG in July 2007 which summarises IFRIC 14.
Articles are available to logged-in ICAEW members, ACA students and other entitled users.
Articles and books in the Library collection
- View a list of articles and books in our collection on IAS 19, employee benefit plans accounting and pension costs accounting
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