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IFRIC Matters

Date recorded:

The Board noted a general summary of IFRIC projects.

IFRIC draft interpretation on multi-employer plans

The Board considered the draft IFRIC interpretation on multi-employer plans. The staff noted that the draft interpretation proposed an amendment to IAS 19 to exempt entities whose employees are in a state pension plan from defined benefit accounting and this required Board approval to expose. The Board expressed concern as to the definition of a state plan and requested the staff to reconsider the definition to ensure it is limited to government plans.

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.