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 Q3/2021 |
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Last updated: |
April 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.
Other Developments
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.