F1ANNEX
Annotations:
Amendments (Textual)
F1INTERNATIONAL ACCOUNTING STANDARD IAS 19(REVISED 2002)
Employee Benefits
POST-EMPLOYMENT BENEFITS: DEFINED BENEFIT PLANS
Curtailments and settlements
F1109.An enterprise should recognise gains or losses on the curtailment or settlement of a defined benefit plan when the curtailment or settlement occurs. The gain or loss on a curtailment or settlement should comprise:
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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).