BC14 The Board established an Employee Benefits Working Group in 2007 to help by providing a variety of expert perspectives, including those of auditors, preparers and users of financial statements, actuaries and regulators. The group consisted of senior professionals with extensive practical experience in the operation, management, valuation, financial reporting, auditing or regulation of a variety of post‑employment benefit arrangements.

BC15 Members of the group assisted the Board by reviewing early drafts of the amendments made in 2011, and the preceding discussion paper and exposure draft. The Board greatly appreciates the time and energy that group members have devoted to this process and the quality of their contributions.