IAS 19 Employee Benefits : From the Board - Remeasurement & Curtailment/Settlement

During its January meeting, the Board continued the discussions with regard to

• presentation of remeasurement: the Board tentatively decided that, although remeasurements should be presented in other comprehensive income, there were circumstances in which it would be appropriate to allow an entity to elect to present remeasurements in profit or loss (primarily to address accounting mismatches) for a given plan. 
• curtailment & settlement: the Board tentatively proposed recognition rules for
• gains and losses resulting from  a curtailment or plan amendment arising as part of a restructuring plan or is linked to termination benefits
• termination benefits arising as a part of plan amendment arises as part of a restructuring plan

More information available at this link.