Welcome to the website of the IFRS Foundation and the IASB

Wednesday 23 April 2014

Banner graphic

IFRS Interpretations Committee

Employee Benefits: Possible interpretation or narrow scope amendments to IAS 19 Employee benefits


 IFRS Interpretations Committee work in progress

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.

Project stages