BC271 The amendments made in 2011 will improve the accounting and, in particular, the disclosures provided by a reporting entity in relation to its participation in defined benefit plans. In addition, some of the amendments address existing problems in applying IAS 19 in practice. The Board noted that the majority of the amendments made in 2011 are permitted by the previous version of IAS 19. Consequently, the Board permitted early application of all the amendments made in 2011.