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Tuesday 22 May 2012

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Post-employment Benefits (including Pensions)

IASB Meeting Summaries and Observer Notes

 

 

IASB February 2011

16 February 2011

The IASB continued its discussion of the proposals in the exposure draft Defined Benefit Plans (the ED).

IASB 2 February 2011

02 February 2011

The IASB continued its discussion of the proposals in the exposure draft Defined Benefit Plans (the ED) relating to accounting for risk sharing features.

IASB January 2011

21 January 2011

The IASB continued its discussion of the proposals in the exposure draft Defined Benefit Plans (the ED) relating to the presentation of the remeasurements component of defined benefit cost; and settlements and curtailments.

IASB December 2010

13 December 2010

The IASB discussed the proposals in the exposure draft Defined Benefit Plans relating to settlements and curtailments, multi-employer plans and other matters addressed in the exposure draft or arising from the comment letters on the ED.

IASB November 2010

16 November 2010

The IASB discussed the proposals in the exposure draft Defined Benefit Plans relating to presentation, disclosure and classification.

IASB October 2010

20 October 2010

The IASB discussed a summary of comment letters received for the exposure draft Defined Benefit Plans and began re-deliberating the proposals relating to recognition and disaggregation.

IASB September 2010

16 September 2010

The Board considered a project plan and a high-level summary of the main messages received from outreach activities on its exposure draft Defined Benefit Plans.

IASB FASB 8 April 2010

08 April 2010

The Board decided tentatively that there is no need to re-expose the forthcoming amendments to IAS 19 Employee Benefits, relating to termination benefits.

IASB February 2010

18 February 2010

The Board intends to publish the exposure draft in March 2010.

IASB January 2010

21 October 2010

The Board considered proposed disclosures to be included in the forthcoming exposure draft on post-employment benefits.