IAS 19 — Death in service benefits: Attribution of death in service benefits in accordance with IAS 19.

Date recorded:

The IFRIC considered a request to provide guidance on the attribution of death in services and other non-service related benefits to periods of service.

The staff noted that differing views exist as to how the Projected Unit Credit Method should be applied to such benefits. However, the staff believed that the issue is not sufficiently significant and that any guidance would be guidance on the application of the Projected Unit Credit Method.

The IFRIC agreed with the staff's conclusion. The staff was asked to adapt its analysis for inclusion in the tentative agenda decision.

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