Pension Benefits that Depend on Asset Returns (Possible amendments to IAS 19) [Research]
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Next steps: |
The IASB plans to review its research in the second half of 2020 |
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Last updated: |
January 2020 |
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.
Other Developments
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.