IAS 19 - Employee Benefits

# Reference Concept Name
1 ifrs-full:DisclosureOfEmployeeBenefitsExplanatory
2 IAS 19 5 ifrs-full:OtherEmployeeExpense
3 IAS 19 5 ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlans
4 IAS 19 9 ifrs-full:OtherShorttermEmployeeBenefits
5 IAS 19 9 ifrs-full:WagesAndSalaries
6 IAS 19 9 ifrs-full:SocialSecurityContributions
7 IAS 19 33 b ifrs-full:MultiemployerDefinedBenefitPlansMember
8 IAS 19 34 b ifrs-full:MultiemployerDefinedBenefitPlansMember
9 IAS 19 45 ifrs-full:StateDefinedBenefitPlansMember
10 IAS 19 53 ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans
11 IAS 19 57 a ifrs-full:DefinedBenefitObligationAtPresentValue
12 IAS 19 57 a ifrs-full:SurplusDeficitInPlan
13 IAS 19 57 a ifrs-full:PlanAssetsAtFairValue
14 IAS 19 137 ifrs-full:DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory
15 IAS 19 137 ifrs-full:DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory
16 IAS 19 138 ifrs-full:DefinedBenefitPlansAxis
17 IAS 19 138 ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory
18 IAS 19 138 ifrs-full:DisclosureOfDefinedBenefitPlansTable
19 IAS 19 138 ifrs-full:DefinedBenefitPlansMember
20 IAS 19 138 a ifrs-full:DomesticDefinedBenefitPlansMember
21 IAS 19 138 a ifrs-full:ForeignDefinedBenefitPlansMember
22 IAS 19 139 a ifrs-full:DescriptionOfTypeOfPlan
23 IAS 19 139 a i ifrs-full:DescriptionOfNatureOfBenefitsProvidedByPlan
24 IAS 19 139 a ii ifrs-full:DescriptionOfEffectOfRegulatoryFrameworkOnPlan
25 IAS 19 139 a ii ifrs-full:DescriptionOfRegulatoryFrameworkInWhichPlanOperates
26 IAS 19 139 a iii ifrs-full:DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan
27 IAS 19 139 b ifrs-full:DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan
28 IAS 19 139 b ifrs-full:DescriptionOfRisksToWhichPlanExposesEntity
29 IAS 19 139 c ifrs-full:DescriptionOfPlanAmendmentsCurtailmentsAndSettlements
30 IAS 19 140 a ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory
31 IAS 19 140 a ifrs-full:NetDefinedBenefitLiabilityAssetMember
32 IAS 19 140 a ifrs-full:NetDefinedBenefitLiabilityAssetAxis
33 IAS 19 140 a ifrs-full:LiabilityAssetOfDefinedBenefitPlans
34 IAS 19 140 a ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetTable
35 IAS 19 140 a i ifrs-full:PlanAssetsMember
36 IAS 19 140 a ii ifrs-full:PresentValueOfDefinedBenefitObligationMember
37 IAS 19 140 a iii ifrs-full:EffectOfAssetCeilingMember
38 IAS 19 140 b ifrs-full:DisclosureOfReimbursementRightsExplanatory
39 IAS 19 140 b ifrs-full:DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation
40 IAS 19 140 b ifrs-full:DisclosureOfReimbursementRightsTable
41 IAS 19 140 b ifrs-full:ReimbursementRightsAtFairValue
42 IAS 19 141 ifrs-full:IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset
43 IAS 19 141 ifrs-full:IncreaseDecreaseInNetDefinedBenefitLiabilityAsset
44 IAS 19 141 ifrs-full:ChangesInReimbursementRightsAtFairValue
45 IAS 19 141 a ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset
46 IAS 19 141 b ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
47 IAS 19 141 b ifrs-full:InterestIncomeReimbursementRights
48 IAS 19 141 c ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset
49 IAS 19 141 c ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
50 IAS 19 141 c ifrs-full:GainLossOnRemeasurementOfReimbursementRights
51 IAS 19 141 c i ifrs-full:ReturnOnReimbursementRights
52 IAS 19 141 c i ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
53 IAS 19 141 c ii ifrs-full:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset
54 IAS 19 141 c iii ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
55 IAS 19 141 c iv ifrs-full:DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable
56 IAS 19 141 c iv ifrs-full:GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling
57 IAS 19 141 c iv ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling
58 IAS 19 141 d ifrs-full:PastServiceCostNetDefinedBenefitLiabilityAsset
59 IAS 19 141 d ifrs-full:PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset
60 IAS 19 141 d ifrs-full:GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset
61 IAS 19 141 e ifrs-full:IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset
62 IAS 19 141 e ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
63 IAS 19 141 f ifrs-full:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset
64 IAS 19 141 f ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset
65 IAS 19 141 f ifrs-full:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset
66 IAS 19 141 g ifrs-full:PaymentsInRespectOfSettlementsReimbursementRights
67 IAS 19 141 g ifrs-full:PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset
68 IAS 19 141 g ifrs-full:PaymentsFromPlanNetDefinedBenefitLiabilityAsset
69 IAS 19 141 g ifrs-full:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
70 IAS 19 141 h ifrs-full:IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset
71 IAS 19 141 h ifrs-full:IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights
72 IAS 19 142 ifrs-full:LevelsOfFairValueHierarchyAxis
73 IAS 19 142 ifrs-full:OtherAssetsAmountContributedToFairValueOfPlanAssets
74 IAS 19 142 ifrs-full:DisclosureOfFairValueOfPlanAssetsExplanatory
75 IAS 19 142 ifrs-full:DisclosureOfFairValueOfPlanAssetsTable
76 IAS 19 142 ifrs-full:Level2And3OfFairValueHierarchyMember
77 IAS 19 142 ifrs-full:AllLevelsOfFairValueHierarchyMember
78 IAS 19 142 ifrs-full:Level1OfFairValueHierarchyMember
79 IAS 19 142 a ifrs-full:CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets
80 IAS 19 142 b ifrs-full:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
81 IAS 19 142 c ifrs-full:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
82 IAS 19 142 d ifrs-full:PropertyAmountContributedToFairValueOfPlanAssets
83 IAS 19 142 e ifrs-full:DerivativesAmountContributedToFairValueOfPlanAssets
84 IAS 19 142 f ifrs-full:InvestmentFundsAmountContributedToFairValueOfPlanAssets
85 IAS 19 142 g ifrs-full:AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets
86 IAS 19 142 h ifrs-full:StructuredDebtAmountContributedToFairValueOfPlanAssets
87 IAS 19 143 ifrs-full:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
88 IAS 19 143 ifrs-full:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
89 IAS 19 143 ifrs-full:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
90 IAS 19 144 ifrs-full:ActuarialAssumptionOfRetirementAge
91 IAS 19 144 ifrs-full:ActuarialAssumptionOfLifeExpectancyAfterRetirement
92 IAS 19 144 ifrs-full:ActuarialAssumptionOfMortalityRates
93 IAS 19 144 ifrs-full:OtherMaterialActuarialAssumptions
94 IAS 19 144 ifrs-full:ActuarialAssumptionOfMedicalCostTrendRates
95 IAS 19 144 ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation
96 IAS 19 144 ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases
97 IAS 19 144 ifrs-full:ActuarialAssumptionOfDiscountRates
98 IAS 19 144 ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
99 IAS 19 145 ifrs-full:ActuarialAssumptionOfDiscountRatesMember
100 IAS 19 145 ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable
101 IAS 19 145 ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory
102 IAS 19 145 ifrs-full:ActuarialAssumptionsMember
103 IAS 19 145 ifrs-full:ActuarialAssumptionOfLifeExpectancyAfterRetirementMember
104 IAS 19 145 ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflationMember
105 IAS 19 145 ifrs-full:ActuarialAssumptionOfMortalityRatesMember
106 IAS 19 145 ifrs-full:OtherMaterialActuarialAssumptionsMember
107 IAS 19 145 ifrs-full:ActuarialAssumptionOfMedicalCostTrendRatesMember
108 IAS 19 145 ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember
109 IAS 19 145 ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember
110 IAS 19 145 ifrs-full:ActuarialAssumptionsAxis
111 IAS 19 145 ifrs-full:ActuarialAssumptionOfRetirementAgeMember
112 IAS 19 145 a ifrs-full:PercentageOfReasonablyPossibleIncreaseInActuarialAssumption
113 IAS 19 145 a ifrs-full:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption
114 IAS 19 145 a ifrs-full:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption
115 IAS 19 145 a ifrs-full:PercentageOfReasonablyPossibleDecreaseInActuarialAssumption
116 IAS 19 145 b ifrs-full:DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
117 IAS 19 145 b ifrs-full:DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
118 IAS 19 145 c ifrs-full:DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
119 IAS 19 145 c ifrs-full:DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
120 IAS 19 146 ifrs-full:DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk
121 IAS 19 147 a ifrs-full:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions
122 IAS 19 147 b ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan
123 IAS 19 147 c ifrs-full:WeightedAverageDurationOfDefinedBenefitObligation
124 IAS 19 147 c ifrs-full:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory
125 IAS 19 148 a ifrs-full:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions
126 IAS 19 148 b ifrs-full:DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations
127 IAS 19 148 c i ifrs-full:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan
128 IAS 19 148 c ii ifrs-full:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan
129 IAS 19 148 d i ifrs-full:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan
130 IAS 19 148 d ii ifrs-full:DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan
131 IAS 19 148 d iii ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan
132 IAS 19 148 d iv ifrs-full:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan
133 IAS 19 148 d iv ifrs-full:ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity
134 IAS 19 148 d iv ifrs-full:DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan
135 IAS 19 148 d v ifrs-full:LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities
136 IAS 19 149 ifrs-full:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
137 IAS 19 149 a ifrs-full:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost
138 IAS 19 149 b ifrs-full:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities
139 IAS 19 150 ifrs-full:DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements
140 IAS 19 152 ifrs-full:ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember
141 IAS 19 158 ifrs-full:OtherLongtermBenefits
142 IAS 19 171 ifrs-full:TerminationBenefitsExpense