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

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