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Post-employment benefits and other comprehensive income – effective dates

Date recorded:

Effective dates and transition

The IASB reconfirmed their previous decisions on effective date and transition requirements for the projects on other comprehensive income and post employment benefit plans.

Those decisions were:

Post employment benefits

  • An effective date of 1 January 2013 for the amendments to IAS 19 Employee Benefits
  • Permit early application of the amendments to IAS 19, but only if all the amendments are applied early
  • Require an entity to disclose the fact that it has applied the amendments to IAS 19 early, if that is the case.

Presentation of Items of Other Comprehensive Income

  • An effective date of 1 January 2012
  • Require full-retrospective application for the final standard.