IFRS in Focus — IASB proposes amendments to IAS 19 (2011) to clarify the accounting for employee contributions

Published on: Apr 09, 2013

This newsletter describes the IASB’s proposed changes to IAS 19 Employee Benefits to clarify the accounting for contributions from employees or third parties to the plan. More specifically, whether such contributions can be treated as a reduction in short-term employee benefit or service costs instead of reducing post-employment benefit costs.


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