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In Brief – Research findings on hybrid pension plans

  • IFRS - AcSB Image

Mar 25, 2019

On March 25, 2019, the Accounting Standards Board (AcSB) published an overview of the research findings on work done by national standard setters from Canada, Germany, Japan, the United Kingdom, and the United States on hybrid pension plans.

Findings prove the need for action in addressing the challenges in applying current accounting standards to these plans by public companies. The IASB plans to consider the results of our research on hybrid plans when assessing priorities in its next Agenda Consultation.

Review the overview on the AcSB's website.

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