IAS Board to rediscuss some points proposed by the IAS 19 ED

In the week of 13 December, the IASB Board will discuss the following topics:

• settlements and curtailments
• multi-employer plans
• tax and administration costs

The April ED submitted new approach for these specific issues. Many comments followed in reaction to these propositions. They will be now re-discussed.

More information can be found in the forthcoming "IAS 19 Employee Benefits: les prémices d'une mutation" (authored by J.-Ph. Aoust and R. Renard) to be published by Kluwer.