Project history

The Post-employment Benefits project aims to make significant, targeted improvements to IAS 19 Employee Benefits in a reasonable timeframe.

The following are due process steps completed:

Stage 1: Setting the agenda

The project was added to the agenda in July 2006.

Stage 2: Project Planning

This project is being conducted by the IASB only. Throughout the deliberation process the Board will publish its tentative decisions, to ensure that constituents are kept informed of the direction that the project is taking and any preferences the Board has expressed on the matters discussed.

A project working group has been established and met on 5 June 2007. The Board received feedback from the working group meeting at its July 2007 meeting.

Stage 3: Development and publication of a discussion paper

The Board has completed its deliberations on matters to be included in the discussion paper. The Board published the Discussion Paper on 27 March 2008.

Estimated project completion

The current project plan envisages that a final standard will be issued in 2011.

Download the full project report [PDF], including a summary of the tentative decisions the Board has reached.