The IASB published for public comment an exposure draft of proposed amendments to IAS 19 Employee Benefits.
The proposals would amend the accounting for defined benefit plans through which some employers provide long-term employee benefits, such as pensions and post-employment medical care. In defined benefit plans, employers bear the risk of increases in costs and of possible poor investment performance.
The exposure draft Defined Benefit Plans is open for comment until 6 September 2010.
The document is available on the IASB website.

Please find the press release herewith attached.