The IASB is responding to concerns that were raised about the complexity of applying certain requirements of IAS 19. Specifically the concerns related to the accounting for contributions from employees and third parties to defined benefit plans.
IASB publishes proposals for amendments to IAS 19 Defined Benefit Plans: Employee Contributions
25 de marzo de 2013 | Actualidad
← EFRAG's comment letter to the IASB on the transition from IAS 39 to IFRS 9 for macro-hedging practices EFRAG and the National Standard Setters ANC, ASCG, FRC and OIC invite companies to participate in a field-test on how the transition from IAS 39 to the new IFRS 9 requirements will affect classification and measurement of financial assets →