1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 24: Related Party Disclosures
  2. IAS 24: Basis for Conclusions
  3. Appendix - Amendment to the Basis for Conclusions on IAS 19 Employee Benefits
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

Appendix - Amendment to the Basis for Conclusions on IAS 19 Employee Benefits

This Appendix contains an amendment to the Basis for Conclusions on IAS 19 that is necessary in order to ensure consistency with IAS 24.

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The amendment contained in this appendix when IAS 24 (as revised) was issued in 2009 has been incorporated into the Basis for Conclusions on IAS 19 published in this volume.

Comparing proposed amendment...
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