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Proposed changes to IAS 19

01 June 2010

The International Accounting Standards Board (IASB) is in the midst of a fundamental review of its post-retirement benefits standard, IAS 19. On 29 April 2010, the IASB published the first set of proposed interim amendments for comment.The proposals focus on improvements that can be made immediately in the areas of recognition, presentation and disclosure, as set out below.

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