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New Australian accounting alert

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13 May 2004

Deloitte (Australia) has published a new on Proposed Amendments to AASB 119 'Employee Benefits' (PDF 114k).

The Australian proposal mirrors the IASB's proposed amendments to IAS 19 (a) to introduce another option for recognising actuarial gains and losses (fair value changes reported directly in equity) and to extend the provisions relating to multi-employer defined benefit plans to a group of entities under common control. Past Alerts can be found Here.

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