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Pension Benefits that Depend on Asset Returns (Possible amendments to IAS 19) [Completed]

Status:

The IASB plans to issue a Project Summary in Q2/2022 which will be the final project step. At its meeting on October 25-28, 2021, the IASB decided to stop this research project. The Board will consider any further work on pension benefits as part of the Third Agenda Consultation.

Last updated:

December 2021

Overview

The Board is gathering evidence to help decide whether to start a project to develop proposals for targeted amendments to the requirements for defined benefit plans in IAS 19, Employee Benefits. The amendments would relate to employee benefits that depend on the return on a specified pool of assets.

This research project started in September 2018.

At its meeting on October 25-28, 2021, the IASB decided to stop this research project. The Board will consider any further work on pension benefits as part of the Third Agenda Consultation.

 

Other Developments

December 2021

On December 17, 2021, the IASB staff updated the work plan to indicate that the IASB plans to issue its Project Summary in Q2/2022.

November 2021

On November 23, 2021, the IASB staff updated the Work Plan to indicate that the Board plans to issue its Project Summary in H1/2022.

October 2021

On October 29, 2021, the IASB staff updated the Work Plan to indicate that the Board plans to issue a Project Summary which will be the final project step (no date given).

July 2021

On July 23, 2021, the IASB staff updated the Work Plan to indicate that the Board plans to review its research in October 2021.

June 2021

On June 24, 2021, the IASB staff updated the Work Plan to indicate that the Board plans to review its research in Q4/2021.

April 2021

On April 30, 2021, IASB staff updated the Work Plan to indicate that the Board plans to review its research in Q3/2021.

February 2021

On February 19, 2021, IASB staff updated the Work Plan to indicate that the Board plans to review its research in April 2021.

December 2020 review the Proposed Update feedback in February 2021

On December 18, 2020, the IASB staff updated the Work Plan to indicate that the Board plans to review its research in February 2021.

October 2020

On October 30, 2020, IASB staff updated the Work Plan to indicate that the Board plans to review its research in December 2020

September 2020

On September 28, 2020, IASB staff updated the Work Plan to indicate that the Board plans to review its research in November 2020.

July 2020

On July 23, 2020, IASB staff updated the Work Plan to indicate that the Board plans to review its research in Q4/2020.

November 2019

On November 25, 2019, the IASB staff updated the Work Plan to indicate that the Board plans to review its research in the second half of 2020. 

Octobre 2019

On October 1, 2019, the IASB® staff updated the work plan to indicate that the Board expects to review its research in December 2019.

July 2019

On July 29, 2019, the IASB® staff updated the work plan to indicate that the Board expects to review its research in Q4/2019.

January 2019

On January 25, 2019, the IASB® staff updated the work plan to indicate that the Board expects to review the Research in the second half of 2019.

September 2018

On September 20, 2018, the IASB® staff up­dated the work plan to in­di­cate that the Board plans to review the research performed in respect of this project in the second half of 2019.

 

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