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We agree with the IASB's proposals for limited amendments to IAS 19

  • Deloitte Comment Letter Image

Jul 17, 2013

We have published our comment letter on the International Accounting Standards Board’s Exposure Draft, ED/2013/4 'Defined Benefit Plans: Employee Contributions'. We welcome the IASB’s proposals to address the issue of employee contributions to defined benefit plans and agree that the proposed practical expedient would provide an appropriate simplification that would be available for the majority of plans with employee and third party contributions. However, we believe that the amendments could be made clearer in some respects.

Click for the full comment letter.

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