Deloitte comment letter on tentative agenda decision on IAS 19 — Effect of a potential discount on plan classification

Published on: 15 May 2019

We have commented on the IFRS Interpretations Committee's publication in the March 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the classification of a specific type of post-employment benefit plan.

While we agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda, we do not believe that the tentative agenda decision adequately identifies the principles applicable to an analysis of the fact pattern. In addition, we do not believe that the terms and conditions of the plan as presented in the tentative agenda decision are sufficiently detailed to permit a conclusion on the classification of the plan as a defined contribution plan or defined benefit plan.

Download the full comment letter below.


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