IAS 19 Amendments - Employee Benefits: The Asset Ceiling
- Published in the Official Journal
- Sapna Heeralall, Robert Stojek
On May 30, 2002 the IASB issued an amendment to IAS 19 Employee Benefits. The amendment remedied the problem that under the old IAS 19, in certain circumstances, an actuarial loss in the pension plan could give rise to a reported gain and vice versa.