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IAS 19 Defined benefit plans: employee contributions (IASB only)

Date recorded:

In February 2013, the IASB tentatively decided to publish an exposure draft proposing amendments to IAS 19 Employee Benefits. The amendments are intended to specify the accounting for contributions from employees or third parties set out in the formal terms of a defined benefit plan.

At this meeting, the staff provided the Board with a brief summary of the proposed amendments and explained the due process steps undertaken before publication of the exposure draft. The staff asked the Board whether it was satisfied that all applicable due process steps (to date) have been complied with.

Without debate, the Board was satisfied that all required due process steps have been complied with.

Correction list for hyphenation

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