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IAS 19 prescribes the accounting for all types of employee benefits except share-based payment, to which IFRS 2 applies. Employee benefits are all forms of consideration given by an entity in exchange for service rendered by employees or for the termination of employment. IAS 19 requires an entity to recognise:

a liability when an employee has provided service in exchange for employee benefits to be paid in the future; and
an expense when the entity consumes the economic benefit arising from the service provided by an employee in exchange for employee benefits

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