Defined benefit plans
Project milestones
|
On 16 June 2011 the IASB issued IAS 19 Employee Benefits, which is effective from 1 January 2013. These amendments finalise proposals in the exposure draft Defined Benefit Plans, published in April 2010.
Read more
Defined benefit plans give rise to large and highly uncertain costs for many companies and estimating those costs can be extremely complex. Investors, analysts and others need relevant information about those items that is easy to understand and permits comparison between companies. The exposure draft proposes improvements in the following areas:
1. Immediate recognition of defined benefit cost
2. Presentation
3. Disclosure
|
Project news
22 September 2011 View the amendments made to IAS 19 Employee Benefits in June 2011 as a mark-up
27 June 2011 Listen to the webcast on improvements to the accounting for post-employment benefits
16 June 2011 Amendments to IAS 19 Employee Benefits issued - click here for more information.
Click here to see all previous project news on this project.
|
IASB meeting updates
Click here to access all previous IASB updates on this project.
Click here to listen to the IASB meeting audio playbacks.
|
Next discussion by the IASB
Discussions of this project have finished. This project is now complete.
|
Page last updated: 22 September 20