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Pension Benefits that Depend on Asset Returns – International Accounting Standards Board

Date recorded:

At its meeting on January 30, 2020, the IASB heard an update on the project including its background, a description of the ‘capped’ ultimate costs adjustment model and the project’s next steps. The Board was not asked for a decision. At a future meeting, the IASB staff will present the Board with illustrative examples to compare the accounting outcome under the existing requirements and under the ‘capped’ ultimate costs adjustment model.

Review the IASB Update and podcast on the Board's Web site.

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