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Sunday 26 October 2014

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IFRS Interpretations Committee

Employee Benefits: Employee benefits plans with a guaranteed return on contributions or notional contributions


 Issues rejected

IAS 19 Employee Benefits: Employee benefits plans with a guaranteed return on contributions or notional contributions

The IFRS Interpretations Committee received a request to clarify the accounting for contribution-based promises under IAS 19 Employee Benefits. Contribution-based promises are a post-employment benefit promise by which the amount of benefits to be received by the employee depends on the contributions plus a promised return.

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