Related Discussions

• IAS 19 — Defined benefit plans: Employee contributions

• 30 Oct 2013

• The Board discussed whether all due process steps have been completed.

• IAS 19 — Comment letter analysis on ED 'Employee Contributions'

• 13 Sep 2013

• The Board discussed comments received on ED/2013/4 'Defined Benefit Plans: Employee Contributions (Proposed amendments to IAS 19)'.

• IAS 19 — Employee contributions

• 10 Sep 2013

• The Committee agree that it should propose to the IASB that re-exposure is not necessary based on the re-exposure criteria; and mandatory effective date is set at 1 July 2014, with earlier application permitted, subject to the discussions at a future IASB meeting.

• IAS 19 Defined benefit plans: employee contributions (IASB only)

• 21 Mar 2013

• The Board discussed whether it was satisfied that all applicable due process steps have been met (to date) on the exposure draft proposing amendments to IAS 19 'Employee Benefits'.

• IFRS Interpretations Committee issues — IAS 19 (IASB only)

• 21 Feb 2013

• The Board was presented with issues from the Interpretations Committee by the Staff on the discount rate (IAS 19) and narrow-scope amendments (IAS 19) discussions.

• IAS 19 — Measurement of the net DBO for post-employment benefit plans with employee contributions

• 22 Jan 2013

• The Interpretations Committee discussed the classification of employee benefits that involve employee contributions to a defined benefit plan (i.e. whether such contributions reduce short-term employee benefits cost or whether they reduce post-employment benefits cost) by considering some examples where an employee is required to contribute to a defined benefit plan. The majority of Committee members tentatively agreed to an amendment to IAS 19 in the form of an exception to paragraph 93.

• IAS 19 — Measurement of the net defined benefit obligation (DBO) for post-employment benefit plans with employee contributions

• 13 Nov 2012

• The Committee discussed the ability to distinguish discretionary contributions to those that are part of any given plan, particularly in the context of salary sacrifice.

• IAS 19 — Measurement of the net DBO for post-employment benefit plans with employee contributions

• 18 Sep 2012

• The staff discussed general concerns regarding the clarity of accounting for employee contributions, acknowledging that this could cause different accounting treatments relating to interpretations of the standard. The staff recommended providing guidance to better clarify the IASB’s intention.