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The proposed amendments incorporate the option included in International Accounting Standard 19 Employee Benefits. These paragraphs allow that entities can recognise directly their actuarial gains and losses in equity, rather than in profit or loss.
In addition, a number of changes have been introduced in the consultative paper to introduce further consistency in the Guidelines, either aligning the terminology used for the same items in different templates, or providing additional references. In some cases, it also involves deleting or adding some cells to the existing templates, depending on whether an omission or an inconsistency was found during the implementation of the Guidelines at national level.
Deadline for consultation is 20 May 2007.
Consultation paper
Annex
Annex (tracked changes)
Annex (clean version)