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Wednesday 16 April 2014

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Exposure Draf [March 2013]


Exposure Draft and comment letters


On 25 March 2013 the International Accounting Standards Board (IASB) published for public comment an Exposure Draft of proposed amendments to IAS 19 Employee Benefits.

The IASB is responding to concerns that were raised about the complexity of applying certain requirements of IAS 19.  Specifically the concerns related to the accounting for contributions from employees and third parties to defined benefit plans.  The objective of the proposed amendments is to provide a more straight-forward alternative for this accounting when the contributions payable in a particular period are linked solely to the employee’s service rendered in that period.  The proposed guidance would be applicable, for example, to accounting for employee contributions that are calculated according to a fixed percentage of salary.

The issue originated from a submission to the IFRS Interpretations Committee, which recommended that the IASB amend the Standard.

Comment letter deadline

 

The Exposure Draft was open for comments until 25 July 2013.

Please note: when submitting a comment letter or when communicating with the IFRS Foundation, the IASB or any of its constituent bodies, you acknowledge and accept the IFRS Foundation Written Communication policy which details how we use and process your data.

View the Comment letters.

 

Due process documents
Defined Benefit Plans: Employee Contributions (Proposed amendments to IAS 19) [PDF]
Exposé-sondage: Régimes à prestations définies : Cotisations des membres du personnel (projet de modification d’IAS 19) [PDF]
公開草案: 確定給付制度:従業員拠出(IAS第19号の修正案)(Japanese) [PDF]
 

 

Contacts