Superannuation
{"Image DocumentName": "Superannuation", "Image ImageDescription": "AASB 119 addresses how a reporting entity is to account for the superannuation entitlements of its employees, as well as other post-employment benefits such as post-employment life insurance and post-employment health care. AAS 25 Financial Reporting by Superannuation Funds outlines how a superannuation plan itself should account for the plan\u2019s assets, liabilities, revenues, and expenses (covered in Chapter 23) Focus in this chapter on contributions of employers and not how superannuation funds account for their resources. Where an entity provides post-employment benefits (e.g. superannuation) considered to be \u2018post-employment benefit plan\u2019 Copyright \uf0e3 2010 McGraw-Hill Australia Pty Ltd PPTs to accompany Deegan, Australian Financial Accounting 6e.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}