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17.06.2011: IASB introduces improvements to the accounting for post-employment benefits

On 16 June 2011 the IASB announced the completion of its project to significantly improve the accounting requirements for pensions and other forms of post-employment benefits.

The amendments to IAS 19 Employee Benefits, will provide investors and other users of financial statements with a much clearer picture of a company’s current and future obligations resulting from the provision of defined benefit plans, and how these obligations will effect a company’s financial position, financial performance and cash flows.


Source: IFRS Foundation

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