Global Standards for the world economy

Wednesday 19 December 2018

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Employee Benefits: Should longevity swaps held under a defined benefit plan be measured at fair value as part of plan assets or on another basis as a qualifying insurance policy?


 Agenda decision

IAS 19 Employee Benefits: Should longevity swaps held under a defined benefit plan be measured at fair value as part of plan assets or on another basis as a qualifying insurance policy?

The Interpretations Committee received a request to clarify the measurement of longevity swaps held under an entity’s defined benefit plan in IAS 19.

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