IAS19--employee benefits.

Position:Technical update
 
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The International Accounting Standards Board (IASB) has issued an exposure draft of a limited amendment to IAS19. The purpose of this amendment is to prevent the interaction of the deferred recognition option and the asset ceiling from giving rise to amounts reported as gains on the occurrence of actuarial losses and past service cost, and to amounts reported as losses on the occurrence of actuarial gains. The draft also includes a number of...

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