IAS 19 Amendments for Employee Benefits

On June 16, 2011, the International Accounting Standards Board (IASB) issued amendments to International Accounting Standard (IAS 19) that overhaul employee benefit accounting under International Financial Reporting Standards (IFRS).

These amendments are effective for fiscal years starting on or after January 1, 2013. Early adoption is permitted, but only if all of the amendments are adopted early.

IAS 19 Amendments for Employee Benefits