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IAS 19 — Changes in employment benefits and actuarial assumptions

Background

IFRIC considered the situation where an entity significantly increases the salaries of employees in return for decreasing their post-employment benefits, and whether this should that be accounted for as two separate transactions or as one change?

 

Current status of the project

After initial background discussions, IFRIC removed this issue from its agenda at its February 2002 meeting.

 

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.