What is the present value of any economic benefits available in the form of refunds from or reductions in the future contributions to the defined benefits plan called?
When an employee has provided service in exchange for benefits to be paid in the future, what is it considered in accounting terms?
When a company consumes the economic benefit arising from service provided by an employee in exchange for employee benefits, what is it considered in accounting terms?
What is the main objective of IAS 19?
What are balanced sheets and income statements linked by?