Employee benefits

Title Description
Employee benefits — Convergence issues (superseded) Superseded by the comprehensive project on post-employment benefits.
IAS 19 — Actuarial gains and losses, group plans and disclosures Completed 2004. Amendments to IAS 19 'Employee Benefits' were issued on 16 December 2004.
IAS 19 — Allocation of benefits to periods of service Discontinued 2003. IFRIC reaffirmed its decision not to address this issue at its December 2003 meeting.
IAS 19 — Changes in employment benefits and actuarial assumptions Discontinued 2002. After initial background discussions, IFRIC removed this issue from its agenda at its February 2002 meeting.
IAS 19 — Discount rate A project to clarify the determination of the discount rate used when applying IAS 19 'Employee Benefits', particularly around the requirement to use market yields on high quality corporate bonds or government bonds. The IASB decided at its 2013 December meeting that currently no further work is planned on the project.
IAS 19 — Distinction between curtailments and past service cost Discontinued 2007. IFRIC removed this topic from its agenda in May 2007 and the issue was instead dealt with as part of the IASB's 2006-2008 cycle of annual improvements.
IAS 19 — Distinguishing between defined benefit and defined contribution plans (hybrid plans) Discontinued 2006. IFRIC referred this matter to the IASB for resolution.
IAS 19 — Effect of minimum funding requirements on asset ceiling Completed 2007. IFRIC 14 'IAS 19 - The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements' was issued on 4 July 2007.
IAS 19 — Employee benefit plans with a promised return on contributions or notional contributions Discontinued 2014. After previously issuing a Draft Interpretation and discontinuing this project at its November 2006 meeting, the IFRS Interpretations Committee reactivated this project in May 2012, but later again removed it from its agenda in May 2014 after the Committee could not reach a consensus on a solution to improve the financial reporting for employee benefit plans with a guaranteed return on contributions or notional contributions.
IAS 19 — Employee contributions to defined benefit plans Completed 2013. The IASB issued 'Defined Benefit Plans: Employee Contributions (Amendments to IAS 19)' on 21 November 2013.
IAS 19 — Multiemployer plan exemption Discontinued 2004. The issues became part of of the amendments to IAS 19 'Employee Benefits' issued in December 2004.
IAS 19 — Termination benefits Completed 2011. The IASB issued an amended IAS 19 'Employee Benefits' on 16 June 2011.
IAS 19 — The asset ceiling Completed 2002. An amendment to IAS 19 'Employee Benefits' was issued on 31 May 2002.
IFRIC 14 — Voluntary prepaid contributions under a minimum funding requirement Completed 2009. The IASB issued 'Prepayments of a Minimum Funding Requirement (Amendments to IFRIC 14)' on 26 November 2009.
Post-employment benefits — Discount rate Discontinued 2009. The IASB had originally proposed to eliminate the requirement to use yields on government bonds in measuring post-employment benefits, instead requiring the estimation of the yield on high quality corporate bonds. The IASB did not finalise the amendment on the basis of constituent feedback.
Post-employment benefits – Amendments to IAS 19 Completed 2011. A revised IAS 19 'Employee Benefits' was issued on 16 June 2011, eliminating options on accounting for actuarial gains and losses on pensions and similar items, and related improvements.

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