Welcome to the website of the IFRS Foundation and the IASB

Friday 31 October 2014

Banner graphic

Project news


The IFRS IC asked the staff to prepare examples illustrating different employee benefit plan designs

 14 November 2012


At this meeting the Interpretations Committee was presented with staff proposals on the measurement of the plans that fall within the scope of its work.

Staff presented the two main issues that they have identified as important when measuring the employee plans that will fall within the scope of the project. These issues are:

  • what discount rate should be used to calculate the present value of the employee benefit; and
  • how to measure the “higher of option” in the employee benefit plans.

For more information, please click here.