The International Accounting Standards Board (IASB) has issued ‘Defined Benefit Plans: Employee Contributions (Amendments to IAS 19 ‘Employee Benefits’)’. The amendments clarify the requirements that relate to how contributions from employees or third parties that are linked to service should be attributed to periods of service. In addition, it permits a practical expedient if the amount of the contributions is independent of the number of years of service. The amendments are effective for annual periods beginning on or after 1 July 2014, with earlier application being permitted.