Mercer Select US - IASB moves toward immediate recognition of changes in retirement plan funded status

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IASB moves toward immediate recognition of changes in retirement plan funded status

The IASB tentatively decided to separate key proposals in its March 2008 discussion paper, Preliminary Views on Amendments to IAS 19 Employee Benefits, into two categories: (i) recognition and presentation and (ii) contribution-based promises. An exposure draft on the first category, expected to be issued by year-end, will require immediate recognition of changes in defined benefit (including retiree medical) plan funded status. Accounting for contribution-based promises will be on a slower track and may ultimately become part of a comprehensive review of pension accounting issues. (Select News, 5 Feb 2009)

IASB Update (January 2009)

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