Below is the IFRS Alert dropped into my e-mail inbox on April 29, 2010 :
The International Accounting Standards Board (IASB) today published for public comment an exposure draft of proposed amendments to IAS 19 Employee Benefits.
The proposals would amend the accounting for defined benefit plans through which some employers provide long-term employee benefits, such as pensions and post-employment medical care. In defined benefit plans, employers bear the risk of increases in costs and of possible poor investment performance.
The draft interpretation is open for comment until 6 September 2010.
Access the document online:
- Read the press release.
- Read the Snapshot, a short introduction to the document.
- Visit the project page.
Printed copies of the document:
- To access the document visit the "Get involved / Comment on a proposal" section on www.iasb.org
- If you are an eIFRS/Comprehensive subscriber, you can also view the document in the 'Latest Additions' section of eIFRS (you will be required to provide your login details).
- Printed copies of the document will be available shorlty from the IASC Foundation's online shop.
- Comprehensive subscribers will receive a print copy shortly.