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Consumer Business Accounting Alert — Amendments to accounting for pension plans

Published on: 31 Jan 2013

Many consumer business entities have defined benefit pension plans with significant pension obligations.

Amendments to IAS 19 are likely to increase the income statement cost for all entities with defined benefit pension plans as well as the obligation on the balance sheet for those entities currently applying the ‘corridor approach’ to defined benefit pension plans.


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Correction list for hyphenation

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