EFRAG endorsement status report 23 December 2013

Published on: 23 Dec 2013

The endorsement status report notes that draft endorsement advice has been published on Defined Benefit Plans: Employee Contributions (Amendments to IAS 19 Employee Benefits). The IASB issued the amendments in November 2013 to clarify the requirements that relate to how contributions from employees or third parties that are linked to service should be attributed to periods of service.

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