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Deloitte comment letter on Discussion Paper 'Preliminary Views on Amendments to IAS 19 Employee Benefits'

Published on: 26 Sep 2008

We recognise that accounting for employee benefits has been the subject of criticism for failing to provide a clear indication of the obligation of sponsoring entities towards their employees under long-term defined benefits plans and for the failure of IAS 19 to provide a proper model to account for certain types of plan (mainly certain cash balance plans). We share many of these concerns. However, while we appreciate the desire of the IASB to address the most pressing of these issues, we are concerned that the DP’s proposals go beyond the changes that should be introduced via a short-term project.


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