- Post Employment Benefits

The IASB agreed that in presenting returns on plan assets all returns would be included in the "valuation adjustments" column of the performance reporting project. This would be subject to final decisions in that project. Presentation of items arising under the liability calculation would be finalised later but there appeared to be a preference to include service costs and interest costs in the "initial measurement" column with other changes going to the "valuation adjustments" column.

The IASB agreed that unvested benefits in post employment benefit plans should be allocated over the vesting period on a straight-line basis prior to discounting.