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Final stage

On 16 June 2011 the IASB issued IAS 19 Employee Benefits, which is effective from 1 January 2013. These amendments finalise proposals related to termination benefits in the exposure draft IAS 37 Provisions, Contingent Liabilities and Contingent Assets, published in June 2005.

Due to the fact that the termination benefits project became part of the larger employee benefits project, some discussions may be found within the employee benefits project.