Better late than never
On 29 April the IASB published its proposals to revamp IAS 19, employee benefits, which “aims to make fundamental improvements to the recognition, presentation and disclosure of defined benefit plans by mid-2011. These improvements will make it easier for users of financial statements to understand how defined benefit (DB) plans affect a company’s financial position, financial performance and cash flows.”
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IPE covers a good variety of very current and relevant topics. It is good to read the high-level, independent and objective perspectives from pension funds in other European countries; many of them are dealing with the same issues as we are, so it is interesting to learn from their experiences, especially when they are ahead of where we are on the curve.
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