Objective

Scope

1-6

Definitions

7

Short-term Employee Benefits
 

8-23

Recognition and Measurement

10-22

All Short-term Employee Benefits

10

Short-term Compensated Absences

11-16

 Profit-sharing and Bonus Plans

17-22

Disclosure

23

Post-employment Benefits: Distinction between Defined Contribution Plans and Defined Benefit Plans
 

24-42

Multi-employer Plans

29-35

Defined benefit plans that share risks between various entities under common control

34-34B

State Plans

36-38

Insured Benefits

39-42

Post-employment Benefits: Defined Contribution Plans

43-47

Recognition and Measurement

44-45

Disclosure

46-47

Post-employment Benefits: Defined Benefit Plans

48-125

Recognition and Measurement

49-62

Accounting for the Constructive Obligation

52-53

Balance Sheet

54-60

Profit or loss

61-62

Recognition and Measurement: Present Value of Defined Benefit Obligations and Current Service Cost

63-101

Actuarial Valuation Method

64-66

Attributing Benefit to Periods of Service

67-71

Actuarial Assumptions

72-77

Acutarial Assumptions: Discount Rate

78-82

Actuarial Assumptions: Salaries, Benefits and Medical Costs

83-91

Actuarial Gains and Losses

92-95

Past Service Cost

96-101

Recognition and Measurement: Plan Assets
 

102-107

Fair Value of Plan Assets

102-104

Reimbursements

104A-104D

Return on Plan Assets

105-107

Business Combinations

108

Curtailments and Settlements

109-115

Presentation

116-119

Offset

116-117

Current/Non-current Distinction

118

Financial Components of Post-employment Benefit Costs

119

Disclosure

120-125

Other Long-term Employee Benefits

126-131

Recognition and Measurement

128-130

Disclosure

131

Termination Benefits

132-143

Recognition

133-138

Measurement

139-140

Disclosure

141-143

Transitional Provisions

153-156

Effective Date

157-160