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IAS 19 Employee Benefits - Coggle Diagram
IAS 19 Employee Benefits
1. Introduction
Definition
All forms of considerations given by entity to employees for services rendered or termination of employees
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2. Short Term Benefits
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Expected to be settled wholly before 12 months after end of reporting period which employees rendered services
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4. Termination Benefits
Expected to be received when employees are being terminated of their service before their expected end date
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