This report covers the accounting treatment of termination benefits in light of additional guidance given by a revised version of IAS 19 “Employee benefits”. It considers changes in classification and recognition of amounts linked to termination benefits and disclosure of the financial impacts arising from related changes in policy.
Company Reporting is a trading name of Wolters Kluwer (UK) Limited. Registered in England & Wales, No. 450650. Registered office: 145 London Road, Kingston upon Thames, Surrey KT2 6SR. Wolters Kluwer (UK) Ltd is authorised and regulated by the Financial Conduct Authority