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The IFRS IC noted that the 2011 amendments to IAS 19 did not intend to address elements specific to contribution-based promises

 16 May 2012


The Committee received a request seeking clarification about the accounting in accordance with IAS 19 (2011) for contribution-based promises. An underlying concern in the submission was whether the revisions to IAS 19 in 2011, which for example clarified the treatment of risk sharing features related to defined benefit obligations, affect the accounting for contribution-based promises.

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