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IAS 19 — Classification of an insured plan

Date recorded:


The IFRIC considered whether to provide guidance relating to a particular insurance plan found in Sweden. In particular, whether the particular plan is a defined benefit or a defined contribution plan under IAS 19 and, if it was thought to be a defined benefit plan, whether it would qualify for the exemptions from defined benefit plan accounting available under IAS 19 for some multi-employer plans.


Decision not to add

August 2002



The IFRIC agreed not to require publication of an Interpretation on this issue because IAS 19 is clear that the particular plan considered is a defined benefit plan.


IFRIC reference: IAS 19

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.