Introduction to IPSAS Workshop - Session 3 - Liabilities
ฝัง
- เผยแพร่เมื่อ 28 ก.ย. 2024
- Introduction to International Public Sector Accounting Standards (IPSAS) Workshop - Session 3 - Liabilities
0:40 - Introduction to liabilities
2:16 - Defintion of liabilities
5:49 - Liability recognition criteria
8:00 - IPSAS 19, Provisions
11:24 - Contingent liabilities
13:44 - Measurement of provisions
19:05 - Disclosures related to provisions
19:58 - Introduction to Employee benefits
20:38 - Scope of IPSAS 39, Employee benefits
23:26 - Short-term employee benefit plans
25:23 - Post-employment benefit plans
26:14 - Other long-term benefits
29:09 - Termination benefits
31:05 - Defined contribution plans
33:10 - Defined benefit plans
35:32 - Determining the net defined benefit liability/(asset)
37:36 - Amounts to be recognized in surplus/deficit
40:46 - Amounts to be recognized in net assets/equity
42:33 - Plan assets
44:34 - Presentation and disclosure of employee benefits