Exposure Draft and comment letters—Defined Benefit Plans (Proposed amendments to IAS 19)


On 29 April 2010 the International Accounting Standards Board (IASB) 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.
The exposure was open for comment until 6 September 2010.

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Comment letters are public and all comment letters received on the due process document can be accessed below.

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