Accounting for Employee Benefits Under IFRS: An IFRS Publication

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Executive Summary

This paper highlights some of the significant differences between International Accounting Standard (IAS) 19 and US generally accepted accounting principles (US GAAP) for post-employment benefits, including pensions and other post-retirement benefits such as retiree health benefits, and review the proposed changes to IAS 19. The proposed changes will most likely result in significant differences from the way post-employment benefit plans are accounted for currently under either international or US standards.

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