IAS Plus International Accounting Standards: IFRIC Agenda

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IAS 19 Employee Benefits: Changes in employment benefits and actuarial assumptions
Go To List of IFRIC Issues Issue Description: If an entity significantly increases the salaries of employees in return for decreasing their post-employment benefits, should that be accounted for as two separate transactions or as one change? Discussion at IFRIC Meeting February 2002: Background discussion. No decisions reached. Project removed from IFRIC agenda.

IAS 19 Employee Benefits: Changes in employment benefits and actuarial assumptions

Go To List of IFRIC Issues

Issue Description:

If an entity significantly increases the salaries of employees in return for decreasing their post-employment benefits, should that be accounted for as two separate transactions or as one change?

Discussion at IFRIC Meeting February 2002:

Background discussion. No decisions reached.

Project removed from IFRIC agenda.

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