Global Standards for the world economy

Monday 01 March 2021

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Discussion Paper and Comment Letters

Discussion paper and comment letters


The Discussion Paper Preliminary Views on Amendments to IAS 19 Employee Benefits was
published on 27 March 2009. It is also available from

Read our Frequently Asked Questions on the Discussion Paper.

Read the press release announcing the publication of the discussion paper

Recorded presentations

Comment Letter deadline


Comments were due by the 26 September 2008. The comment period is now closed.