Global Standards for the world economy

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Defined Benefit Plans—Employee Contributions

Employee Benefits: Defined Benefit Plans: Employee Contributions

 Narrow-scope amendments

IAS 19 Employee Benefits: Defined Benefit Plans—Employee Contributions

The objective of this project is to provide additional guidance to IAS 19 Employee Benefits on the accounting for contributions from employees or third parties set out in the formal terms of a defined benefit plan.

Project stages


Stage completed: Exposure Draft was published on 25 March 2013

Feedback from ED


Stage completed: Amendments to IAS 19 issued in November 2013