Limited amendments to IAS 19 proposed
Posted by mostafa on 25 March, 2013
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The International Accounting Standards Board (IASB) has published ED/2013/4 ‘Defined Benefit Plans: Employee Contributions (Proposed amendments to IAS 19)’. The proposed amendments aim to clarify the accounting for employee contributions set out in the formal terms of a defined benefit plan if these contributions are linked to service. Comments are requested by 25 July 2013.