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ELN » Topics » Employee benefit schemes: post-retirement

This excerpt taken from the ELN 6-K filed Apr 11, 2005.

Employee benefit schemes: post-retirement

IAS 19 requires companies to recognise the full deficit (or surplus) of defined benefit pension schemes on the balance sheet, but permits a choice post adoption of IFRS whereby companies can choose to either defer actuarial gains or losses within a defined range (the corridor approach) or can recognise all actuarial gains or losses directly through equity.

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