Global Standards for the world economy

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The IFRS IC tentatively decided to continue working towards limited scope proposals on accounting for contribution-based promises

 10 July 2012

The IFRS Interpretations Committee decided at its last meeting to reconsider the work it had done when it issued Draft Interpretation D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions. The Committee had previously referred the issue to the IASB to be included in the IASB’s project on post-employment benefits. Although the IASB had initially intended to address contribution-based promises in that project, it later decided to defer this work to a future broader project on employee benefits.

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