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IAS 19 — Items not added to the agenda


This page presents a summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 19 Employee Benefits together with the Committee's public explanation of the reasons for not adding those items to its agenda.


In June 2011, the International Accounting Standards Board released IAS 19 Employee Benefits (2011), which supersedes IAS 19 Employee Benefits (1998), effective for annual periods beginning on or after 1 January 2013. The items in this section pertain to both IAS 19 (2011) and IAS 19 (1998). Readers are cautioned that the items noted below may refer to either version of IAS 19, or both versions. In some cases, paragraph references mentioned in the items below may refer to IAS 19 (1998) rather than IAS 19 (2011), in this case the 'Table of concordance' which accompanies IAS 19 (2011) may be useful in determining whether such references remain relevant.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.