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

Next steps:

The IASB will review the Research in the second half of 2019

Last updated:

January 2019


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

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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