EUROPE - The International Accounting Standards Board (IASB) has decided to make changes to its proposal on group plans issued earlier this year.
The Board now says that subsidiaries in a group can either have an agreement to divide up total IAS19 costs for the plan and to show such costs in their accounts or in the absence of such an agreem...
To continue reading this article...
Join Professional Pensions
Become a Professional Pensions Lite Member today
In just a few clicks you can start your free Professional Pensions Lite membership for 12 months, providing you access to:
- Three complimentary articles per month covering the latest real-time news, analysis and opinion from the industry
- Receive important and breaking news stories via our two daily news alerts
- Hear from industry experts and other forward-thinking leaders
