International Accounting Standards Board
Exposure draft of a proposed Amendment to IAS 19, Employee benefits: the asset ceiling [Separata]. -- London : IASC, 2002

"This exposure draft proposes a limited amendment to IAS 19 that would prevent gains (losses) from being recognised solely as a result of past service cost or actuarial losses (gains) arising in the period. No change is proposed to the general approach of allowing deferral of actuarial gains and losses. The Board will consider the general approach to recognition of actuarial gains and losses as part of a future convergence project" (p. 3)
ISBN: 0905625986

1. CONTABILIDAD; 2. NORMAS; 3. NORMAS INTERNACIONALES; 4. NORMAS INTERNACIONALES DE CONTABILIDAD; 5. IAS 19; 6. APORTES Y CONTRIBUCIONES PREVISIONALES

(1) Inv.: PS-XZ-I-IASC-11 S.T.: PS-XZ-I-IASC-11