Under PAS 19, employee benefits are alloforms of consideration given by an entity in exchange for service rendered by employees and include all of the following, except: O Share-based payments O Postemployment benefits, such as pension, defined contribution plans, defined benefit plans, postemployment insurance and postemployment medical care O other long-term benefits, including long-service leave, sabbatical leave and long-term disability benefits

FINANCIAL ACCOUNTING
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Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Under PAS 19, employee benefits are alloforms of consideration given by an entity in
exchange for service rendered by employees and include all of the following, except: *
O Share-based payments
Postemployment benefits, such as pension, defined contribution plans, defined benefit plans,
postemployment insurance and postemployment medical care
O other long-term benefits, including long-service leave, sabbatical leave and long-term disability benefits
O Short-term employee benefits
Transcribed Image Text:Under PAS 19, employee benefits are alloforms of consideration given by an entity in exchange for service rendered by employees and include all of the following, except: * O Share-based payments Postemployment benefits, such as pension, defined contribution plans, defined benefit plans, postemployment insurance and postemployment medical care O other long-term benefits, including long-service leave, sabbatical leave and long-term disability benefits O Short-term employee benefits
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