Benefici ai dipendenti: il Trattamento di Fine Rapporto secondo lo IAS 19

After a discussing and proposal period of around 5 years, in June 2011 a revision of IAS 19 Employee Benefits was concluded. Among the variety of employee benefits this thesis will focus on the Italian ¿Trattamento di Fine Rapporto¿, (TFR) classified by International Financial Reporting Standard (IFRS) as a defined benefit obligation and disciplined by art. 2120 of Italian Civil Code. The first chapter introduces the IAS 19 requirements, going through the different aspects of calculation, from actuarial assumptions to the Projected Unit Credit Method (PUCM): the only method of calculation allowed for. measuring defined benefit obligations. The second chapter analyses the main changes occurred and required to be applied from 1st January 2013, according to the revision of IAS 19. The third chapter provides specifications about Italian regulation on TFR. The fourth chapter presents a case study, structured on two different simulations, that allows to verify how theory and legal regulations are applied in reality and how they reflect in the practices of companies.