IFRIC publishes draft interpretation on cash balance benefit plans

  • IFRIC (International Financial Reporting Interpretations Committee) (blue) Image

08 Jul 2004

The International Financial Reporting Interpretations Committee (IFRIC) has published for comment a draft interpretation D9 'Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions' giving guidance on the accounting for cash balance plans.

These are employee benefit plans with benefits that depend on future returns on assets. Comments are due 21 September 2004.

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