IASB Employee Benefits group will meet 5 June

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27 May 2007

The IASB's Employee Benefits Working Group will hold its first meeting on Tuesday 5 June 2007, 10:00am to 16:30pm at The Brewery, Smeatons Vaults Room, Chiswell Street, London EC1Y 4SD.

The agenda for the meeting is:
  • Background about the IASB's post-employment benefits project
  • Working procedures
  • The Phase 2 project
  • Recognition and presentation
    • Overview of the Board's tentative decisions
    • Elimination of deferred recognition
    • Presentation alternatives
  • Cash balance plans
    • Background and scope
    • Definitions of benefit promises
    • Promises with guaranteed fixed returns
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