IFRS® Standards

Defined Benefit Plans: Employee Contributions (Amend IAS 19)


The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board’s (IASB) project to amend IAS 19 Employee Benefits addressing the accounting for contributions from employees or third parties.

Staff Contact(s)

Nancy Estey, CPA, CA

Principal, Accounting Standards Board


This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.