Post-employment Benefits (including pensions)

Welcome to the pages for the Post-employment Benefits project.

Where are we now?

In March 2008 we published a Discussion Paper of the Board’s preliminary views on Amendments to IAS 19, our standard on employee benefits (including pensions).

Once we receive your comments on the Discussion Paper, we will redeliberate the Board's preliminary views and decide whether to modify or confirm them.

We will then issue an exposure draft which will set out the Board's proposals as a result of that review. 

What next?

• Read the Discussion Paper and submit a comment.
• Read our Frequently Asked Questions on the Discussion Paper.
• Download our Project Summary in PDF format.
• Watch and listen to a recording of a Webcast [38:50], presented live by IASB member Stephen Cooper on 27 March about the Discussion Paper. The Webcast included a Q&A session.
• Watch and listen to a prerecorded presentation [15:06] about the project. Please note that Real Player plugins are required to view this media in Firefox.
• Read the press release IASB opens discussion on proposals to increase transparency in the accounting for post-employment benefits.