The International Accounting Standards Board (IASB) has published this Exposure Draft to set out the proposed amendments to IAS 19 Employee Benefits. This Exposure Draft addresses the accounting for contributions from employees or third parties when the requirement for such contributions is set
Exposure Draft: Defined Benefit Plans: Employee Contributions (Proposed amendments to IAS 19) (Last date for sending comments: June 20, 2013)
Last updated: 17 May 2013
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