BC12 Respondents to the 2010 ED and the discussion paper raised matters that were outside the scope of this project (such as measurement of the defined benefit obligation). The Board did not consider these matters in detail. Any project addressing issues beyond the scope of the targeted improvements would be subject to the Board's agenda‑setting process.

BC13 In selecting issues to address, the Board discussed the following issues, but took no action in the amendments made in 2011.

(a) Contribution‑based promises - The discussion paper included proposals on contribution‑based promises. The Board will consider whether to develop those proposals further if it undertakes a comprehensive review of employee benefit accounting.

(b) Discount rate for employee benefits - The Board did not proceed with the proposals in its exposure draft Discount Rate for Employee Benefits, published in August 2009. The Board decided it would address issues relating to the discount rate only in the context of a fundamental review (see paragraphs BC138 and BC139).

(c) The effect of expected future salary increases on the attribution of benefits - The 2010 ED proposed that expected future salary increases should be included in determining whether a benefit formula expressed in terms of current salary allocates a materially higher level of benefit to later years. The Board did not proceed with that proposal because it is closely related to a fundamental review of the accounting for contribution‑based promises (see paragraphs BC117-BC120).