IFRS in Focus — Amendments to IAS 19 (2011) to clarify the accounting for contributions that are linked to service

Published on: Nov 21, 2013

This newsletter outlines recent amendments to the accounting under IAS 19 (2011) Employee Benefits for contributions from employees or third parties that are linked to service.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.