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IFRS Interpretations Committee Update

Date recorded:

The staff provided an update to the Board for the IFRS Interpretations Committee ("IC") July and September meetings.

One Board member strongly disagreed with the IC’s approach to amendments to IAS 19 Employee Benefits in relation to the measurement of benefit promises. The member believed that the D9 approach was not the right way to go, was inconsistent with the work being performed on insurance, and was concerned that the IC did not have the capability to deal with this issue. The staff noted that their concerns would be taken to the IC.

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