Short-term benefit
Measured at an undisounted rate and recognized as the services are rendered.Other costs (such as annual leave) are recognized as the related servicess are rendered if the cost accumulate, otherwise the cost is expensed when the leave is taken or used. Bonus payments are only recognized when an obligation exists and the amount can be reliably estimated.

Post-employment benefit-Defined contribution plans
Contributions are recognized as a liability and expensed when the contributions are due. Any pre-payment of contributions are made must be recognized as assets.

Post- benefits-Defined benefit plans
Recognize a liability based on the net of, present value of defined benefit obligations less fair value of any plan asset, at the balance sheet date.
The projected unit credit method is required, provided it does not entail undue cost or effort. Simplifications are incorporated to overcome the requirement of the use the projected unit credit method.
An alternative accounting policy option is allowed for actuarial gains and losses. The alternative allows the recognition in other comprehensive income.

Other long-term benefits
The entity must recognize a liability at the present value of the benefit obligation, less any fair value of plan assets. Eg: Profit sharing and bonuses -if they are payable later than 12 months after the reporting date.

Termination benefits
These are recognized in profit or loss immediately when certain requirements are met, as there is no future economic benefit to the entity.