HKAS19 / IAS 19 – Employee Benefits covers the obligation of a company in respect of its employee benefits. They are established to ensure that company accounts recognize such obligations in a rational and consistent way that enables fair comparison between different companies and to produce results that are consistent from year to year. Our professional team has extensive experience in undertaking the valuation in assessing the defined benefit obligation and other related measures such as current service cost, interest cost as well as movement in the scheme asset.