Division DisclosureF1

United Kingdom Repealed

1. 135An entity shall disclose information that:
2. 136To meet the objectives in paragraph 135, an entity shall consider all the following:
3. 137If the disclosures provided in accordance with the requirements in this Standard and other IFRSs are insufficient to meet the objectives in paragraph 135, an entity shall disclose additional information necessary to meet those objectives. For example, an entity may present an analysis of the present value of the defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish:
4. 138An entity shall assess whether all or some disclosures should be disaggregated to distinguish plans or groups of plans with materially different risks. For example, an entity may disaggregate disclosure about plans showing one or more of the following features:
5. Characteristics of defined benefit plans and risks associated with them
6. Explanation of amounts in the financial statements
7. Amount, timing and uncertainty of future cash flows
8. Multi-employer plans
9. Defined benefit plans that share risks between entities under common control
10. Disclosure requirements in other IFRSs