IFRIC November Meeting
03 November 2006
IFRIC Draft Interpretation D9 Employee Benefits with a Promised Return on Contributions or Notional Contributions was published in July 2004. It addressed how IAS 19 Employee Benefits should be applied to plans with a promised return on actual or notional contributions. Such plans may provide for a guarantee of a fixed return, a benefit that depends on future asset returns or a combination of both and are sometimes referred to as cash balance plans.