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Friday 25 July 2014

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The IFRS IC tentatively decided that the approach based on IFRIC Draft Interpretation D9 would be the most suitable for the measurement of the employee benefit plans within the agreed scope

 18 September 2013


The IFRS Interpretations Committee tentatively decided that the approach based on IFRIC Draft Interpretation D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions published in 2004 would be the most suitable for the measurement of the employee benefit plans within the agreed scope. The Interpretations Committee also tentatively agreed to reconsider whether benefits with vesting conditions should be within the agreed scope.

Read the full IFRIC Update.