AASB 119 - Employee Benefits - September 2011
Accounting Standard AASB 119 Employee BeAccounting Standard AASB 119 Employee Benefits as amended
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Accounting Standard AASB 119 Employee Benefits as amended
This compiled Standard applies to annual reporting periods beginning on or after 1 January 2016. It takes into account amendments up to and including 21 January 2015 and was prepared on 20 March 2015 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 119 (September 2011) as amended by other Accounting Standards, which are listed in the Table below.