IAS 19: Termination Benefits

Date recorded:

The Board discussed potential re-exposure of the Amendments to IAS 19: Termination Benefits along with the proposed amendments to IAS 19: Defined Benefit Plans. The Board found little basis to support re-exposure as it believed that there is only a very limited scope for unintended consequences resulting from interaction between these two amendments to IAS 19 Employee Benefits. Therefore, the Board decided not to support the re-exposure of the Amendments to IAS 19: Termination Benefits and instructed the staff to proceed with publication of the Amendments as soon as possible.

The staff noted that the amendments will be published at the end of April, or beginning of May.

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