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Description :
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On May 30, 2002 the IASB issued an amendment to IAS 19 Employee Benefits. The amendment remedied the problem that under the old IAS 19, in certain circumstances, an actuarial loss in the pension plan could give rise to a reported gain and vice versa.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
EFRAG Secretariat -
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Current Project Status :
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Published in Official Journal
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Efrag Output
No 'Efrag Output'
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
No 'Linked News Items'
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