Global Standards for the world economy

Tuesday 30 May 2017

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Defined benefit plans


 Exposure draft and comment letters [April 2010]


On 29 April 2010 the International Accounting Standards Board (IASB) published published for public comment an exposure draft of proposed amendments to IAS 19 Employee Benefits.

The proposals would amend the accounting for defined benefit plans through which some employers provide long-term employee benefits, such as pensions and post-employment medical care. In defined benefit plans, employers bear the risk of increases in costs and of possible poor investment performance.

Comment letter deadline

The exposure was open for comment until 6 September 2010.

Click here to read the comment letters.


Due process documents
Exposure Draft: Defined Benefit Plans (Proposed amendments to IAS 19)[English][PDF]
Exposé sondage: Régimes - prestations définies (Projet de modification d'IAS 19 Avantages du personnel) [French][PDF]
公開草案: 確定給付制度 IAS第19号の修正提案[Japanese][PDF]


Related information

Snapshot summary document of the exposure draft (ED)

Read the press release

Live web presentation introducing the ED (morning session: click here, afternoon session: click here)