European Union formally adopts amendments to IAS 19

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14 Mar 2019

The European Union has published a Commission Regulation endorsing 'Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)'.

With the amendments the IASB finalised one of two issues relating to IAS 19 submitted to the IFRS Interpretations Committee and exposed together in June 2015.

The European Union effective date is the same as the IASB's (1 January 2019).

The Commission Regulation amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council was published in the Official Journal of the European Union on 14 March 2019.

As a result of the EU's adoption, the EFRAG has updated its endorsement status report.

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