1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 19: Employee Benefits
  2. IAS 19: Basis for Conclusions
  3. Transition (paras. BC269-BC271E)
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Transition (paras. BC269-BC271E)

Comparing proposed amendment...
BC269
First‑time adopters (para. BC270)
Early application (para. BC271)
Transition provisions for Defined Benefit Plans: Employee Contributions (paras. BC271A-BC271B)
Annual Improvements to IFRSs 2012-2014 Cycle (para. BC271C)
Plan Amendment, Curtailment or Settlement - amendments issued in 2018 (paras. BC271D-BC271E)
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