EFRAG, together with various European national standard setters, has issued a discussion paper on “The Financial Reporting of Pensions”. The objective of this discussion paper is to take a fresh look at- and stimulate discussion on - the principles that might be reflected in future accounting standards on pension benefits that are related to employment.
This paper is part of Europe's 'Pro-active Accounting Activities in Europe' (PAAinE) initiative, which is a partnership between EFRAG and European standard-setters.
The development of the paper has been led by the UK Accounting Standards Board (ASB) in collaboration with EFRAG.
Deadline for comments on the paper is 14 July 2008.
A report setting out final recommendations will be issued for consideration by the IASB and FASB.
PAAinE - Pensions paper - Final.pdf
© EFRAG - European Financial Reporting Advisory Group
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