EUROPE - The European Financial Reporting Advisory Group (EFRAG) has said that it supports the proposed amendment to the IAS19, which gives companies the option to recognise actuarial gains and losses as they occur in the balance sheet.
EFRAG’s support is crucial as it advises the European Commission on endorsement of the definitive amendments on key issues. The amendment in the Exposure Draft, which is similar to UK’s FRS 17, ...
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