IASB amends IAS19

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GLOBAL - Issuing an amendment to the IAS 19 accounting standard, the International Accounting Standards Board (IASB) has decided to allow the option of recognising actuarial gains and losses in full in the period in which they occur, in a separate statement, outside the profit and loss account.

The option, which is similar to the requirements of the UK’s FRS 17 standard, is expected to provide a more transparent view of pension liabilities. Until now IAS 19 has required actuarial gai...

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