Switzerland

Details

  • Service: Audit
  • Type: Business and industry issue, Regulatory update
  • Date: 3/16/2012

IAS 19 (amended 2011) - Revised requirements for accounting for post-employment benefits  

The IASB has published a new version of IAS 19 Employee Benefits (IAS 19 amended 2011) on 16 June 2011.
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With this, the first phase of the project started in 2006 for improving the information quality of post-employment benefit accounting was concluded. The amendments result in a more transparent and comparable accounting of post-employment benefits in IFRS financial statements for annual periods beginning on or after 1 January 2013.

 

Publication in German.