Pensionsrückstellungen und sonstige Dienstnehmervorteile - Änderungen durch Exposure Draft E54 des IASC

This article provides an overview of planned changes in the recognition, measurement and disclosure of employee benefits proposed in Exposure Draft E54, Employee Benefits. E54 proposes improved guidance on the balance sheet treatment of assets and liabilities arising from defined benefit plans. As actuarial valuation method only projected unit credit method is allowed. A corridor approach is specified for accounting for actuarial gains and losses. E54 does not include recognition and measurement...