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IN1 The amendment to HKAS 19 Employee Benefits issued in February 2005, effective for annual periods beginning on or after 1 January 2006 (now incorporated in the body of this Standard) introduces an additional recognition option for actuarial gains and losses arising in post-
HKAS 19 Employee Benefits. This content is not available in your region. News News Release Recognizing well-run, sustainable organizations for 25 years HKICPA Best Corporate Governance & ESG Awards 2024 now open for applications HKICPA Council visits Beijing to meet MoF and counterparts; signs MoU with CICPA to strengthen exchanges HKICPA signs ...
Hong Kong Accounting Standard 19 Employee Benefits (HKAS 19) is set out in paragraphs 1–179 and Appendices A-B. All the paragraphs have equal authority. HKAS 19 should be read in the context of its objective and the Basis for Conclusions, the
Amendments to HKAS 19 - Employee Bene˜ts on 30 April 2018. Background The amendments require an entity to use updated actuarial assumptions to determine current service cost and net interest for the period after a plan amendment, curtailment or
1. Review of HKAS 19 Employee Benefits and legislation before abolition of offsetting 2. Abolition of the MPF –LSP Offsetting Mechanism in 2025 3. Educational Guidance issued by HKICPA on 4th July 2023 4. Disclosure requirement 5. Timing to implement the
Amendments to HKAS 19 Employee Benefits Defined Benefit Plans: Employee Contributions. December Newsletter – Issue No. 08/2013. MAIN FEATURES. Apply to contributions from employees or third parties. Simplify the accounting for contributions that are independent of the number of years of employee services.
June 2022. The Employment and Retirement Schemes Legislation (Offsetting Arrangement) (Amendment) Bill 2022 (the “Bill”) was passed by the Legislative Council on 9 June 2022. Use of the employer’s MPF mandatory contributions to offset long service payment (i.e. the MPF offsetting arrangement) will be abolished with an effective date in 2025.
