This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IAS 19 — Accounting for the transfer to the Japanese government of the substitutional portion of employee pension fund liabilities

Date recorded:


The issue is how an employer should account for the separation of the substitutional portion of the benefit obligation of employees' pension fund plans (which are defined benefit pension plans established under the Japanese Welfare Pension Insurance Law) from the corporate portion and the transfer of the substitutional portion and related assets to the Japanese government.


Decision not to add

April 2003



The IFRIC agreed that this issue did not have widespread and practical relevance in an IFRS context (ie the issue is too narrow to take onto the IFRIC’s agenda). The IFRIC also noted that it was not aware of any interpretive questions that have arisen on this issue in practice.


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.