IAS 19 Employee Benefits
E453776
IAS 19 Employee Benefits is an International Accounting Standard that prescribes the accounting and disclosure requirements for employee benefits such as pensions, post-employment benefits, and other long-term compensation.
All labels observed (2)
| Label | Occurrences |
|---|---|
| IAS 19 Employee Benefits canonical | 2 |
| International Accounting Standard 19 Employee Benefits | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T4575905 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IAS 19 Employee Benefits Context triple: [International Financial Reporting Standards, includesStandard, IAS 19 Employee Benefits]
-
A.
ERISA
ERISA is a U.S. federal law that sets minimum standards and protections for most voluntarily established retirement and health benefit plans in private industry.
-
B.
ILO Convention No. 29
ILO Convention No. 29 is an international labor treaty adopted in 1930 that requires member states to suppress and prohibit all forms of forced or compulsory labor.
-
C.
Employee Retirement Income Security Act of 1974
The Employee Retirement Income Security Act of 1974 is a U.S. federal law that sets minimum standards and protections for private-sector employee benefit plans, including pensions and health plans.
-
D.
Labor-Management Reporting and Disclosure Act of 1959
The Labor-Management Reporting and Disclosure Act of 1959 is a U.S. federal law that regulates internal union affairs and union–management relations, emphasizing financial transparency, democratic procedures, and protections for union members’ rights.
-
E.
Social Insurance and Allied Services
Social Insurance and Allied Services is the formal title of the 1942 Beveridge Report, a landmark British government document that laid the foundations for the modern welfare state and social security system in the United Kingdom.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: IAS 19 Employee Benefits Target entity description: IAS 19 Employee Benefits is an International Accounting Standard that prescribes the accounting and disclosure requirements for employee benefits such as pensions, post-employment benefits, and other long-term compensation.
-
A.
ERISA
ERISA is a U.S. federal law that sets minimum standards and protections for most voluntarily established retirement and health benefit plans in private industry.
-
B.
ILO Convention No. 29
ILO Convention No. 29 is an international labor treaty adopted in 1930 that requires member states to suppress and prohibit all forms of forced or compulsory labor.
-
C.
Employee Retirement Income Security Act of 1974
The Employee Retirement Income Security Act of 1974 is a U.S. federal law that sets minimum standards and protections for private-sector employee benefit plans, including pensions and health plans.
-
D.
Labor-Management Reporting and Disclosure Act of 1959
The Labor-Management Reporting and Disclosure Act of 1959 is a U.S. federal law that regulates internal union affairs and union–management relations, emphasizing financial transparency, democratic procedures, and protections for union members’ rights.
-
E.
Social Insurance and Allied Services
Social Insurance and Allied Services is the formal title of the 1942 Beveridge Report, a landmark British government document that laid the foundations for the modern welfare state and social security system in the United Kingdom.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
Accounting standard
ⓘ
IFRS standard ⓘ International Accounting Standard ⓘ |
| appliesTo |
both public and private sector entities using IFRS
ⓘ
defined benefit plans ⓘ defined contribution plans ⓘ entities preparing financial statements under IFRS ⓘ other long-term employee benefits ⓘ pension benefits ⓘ post-employment benefits ⓘ short-term employee benefits ⓘ termination benefits ⓘ |
| classificationCriterion | timing of employee benefit settlement ⓘ |
| covers |
accounting for multi-employer plans
ⓘ
accounting for plan curtailments ⓘ accounting for plan settlements ⓘ |
| defines |
defined benefit plans
ⓘ
defined contribution plans ⓘ other long-term employee benefits ⓘ post-employment benefits ⓘ short-term employee benefits ⓘ termination benefits ⓘ |
| governs | accounting for employee benefits ⓘ |
| hasFullName |
International Accounting Standard 19 Employee Benefits
ⓘ
linked to:
IAS 19 Employee Benefits
|
| issuedBy |
IASB
ⓘ
linked to:
International Accounting Standards Board
International Accounting Standards Board ⓘ |
| objective | to prescribe the accounting and disclosure for employee benefits ⓘ |
| relatedTo |
IAS 26 Accounting and Reporting by Retirement Benefit Plans
ⓘ
IFRS framework ⓘ |
| requires |
actuarial assumptions disclosure
ⓘ
disclosure of asset-liability matching strategies for defined benefit plans ⓘ disclosure of maturity profile of defined benefit obligations ⓘ disclosure of risks arising from defined benefit plans ⓘ disclosure of sensitivity of defined benefit obligation to actuarial assumptions ⓘ disclosures about employee benefit plans ⓘ discounting of long-term employee benefit obligations ⓘ recognition of employee benefit costs in profit or loss ⓘ recognition of employee benefit obligations in the statement of financial position ⓘ recognition of net interest on the net defined benefit liability or asset ⓘ recognition of past service cost in profit or loss ⓘ reconciliation of defined benefit obligation ⓘ reconciliation of plan assets ⓘ remeasurements of the net defined benefit liability or asset in other comprehensive income ⓘ use of market yields on high quality corporate bonds for discount rate ⓘ |
| scopeExcludes |
reporting by employee benefit plans themselves
ⓘ
share-based payment transactions ⓘ |
| superseded | earlier versions of IAS 19 ⓘ |
| uses | projected unit credit method for defined benefit obligations ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: IAS 19 Employee Benefits Description of subject: IAS 19 Employee Benefits is an International Accounting Standard that prescribes the accounting and disclosure requirements for employee benefits such as pensions, post-employment benefits, and other long-term compensation.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: IAS 19 Employee Benefits