Friday, April 30, 2010

IASB proposes improvements to defined benefit pensions accounting

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.

More information:

Access the document online: Printed copies of the document:
  • Printed copies of the document will be available shorlty from the IASC Foundation's online shop.
  • Comprehensive subscribers will receive a print copy shortly.

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